원고 등이 화해권고결정에 따라 이전받은 재산 중 유류분반환청구권의 행사로써 이전된 부분으로 판단되는 금원이 피상속인의 상속재산에 해당함.[국승]
Busan High Court 2014Nu21479 ( November 26, 2014)
The amount determined as the part of the property transferred by the exercise of the right to claim the return of legal reserve among the property transferred by the plaintiff et al. according to the ruling of recommending reconciliation is inherited
(2) It is reasonable to view that the amount determined as the part of the property transferred by the plaintiff, etc. upon the decision of recommending reconciliation is the inherited property of the inheritee and to include it in the taxable value of inherited property, after comparing the previous claim with the part of the property transferred according to the decision of recommending reconciliation.
Article 1 of the Inheritance Tax and Gift Tax Act
2014Du47273 Revocation of Disposition of Levying Inheritance Tax
KimA
00. Head of tax office
Busan High Court Decision 2014Nu21479 Decided November 26, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.