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(영문) 대법원 2002. 1. 25. 선고 2000두10489 판결

[증여세부과처분취소][공2002.3.15.(150),603]

Main Issues

Whether Article 66 of the former Inheritance Tax and Gift Tax Act, which provides special cases concerning the evaluation of inherited property, may apply mutatis mutandis to the evaluation of donated property (negative)

Summary of Judgment

Article 60 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 5582 of Dec. 28, 1998) provides that the value of the property on which the inheritance tax or gift tax is levied shall be calculated based on the commencement date of inheritance or the current market value as of the date of inheritance, except in cases where it is difficult to calculate the market value, the value shall be calculated based on the methods prescribed in Articles 61 through 65 considering the type, scale, transaction status, etc. of the property. Meanwhile, Article 66 of the same Act provides that the value of the property on which the mortgage is established shall be calculated based on the amount of the property guaranteed by the Presidential Decree, whichever is larger, notwithstanding the provisions of Article 60, based on the amount of the property secured by the mortgage, etc., and the interpretation of tax laws and regulations shall not be permitted in accordance with the principle of no taxation without the law without the exception of special circumstances. Article 66 of the same Act is clear and applicable mutatis mutandis to the inherited property without any reasonable ground.

[Reference Provisions]

Articles 60 and 66 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 5582 of Dec. 28, 1998); Article 18 of the Framework Act on National Taxes

Reference Cases

Supreme Court Decision 97Nu20090 Decided March 27, 1998 (Gong1998Sang, 1247), Supreme Court Decision 2000Du628 Decided March 24, 2000, Supreme Court Decision 92Nu1192 Decided December 26, 200 (Gong2001Sang, 382) and Supreme Court Decision 98Du1192 Decided December 26, 2000, Supreme Court Decision 98Du1192 Decided December 26, 200 (Gong201Sang, 382), Supreme Court Decision 200Du10455 Decided January 22, 202

Plaintiff, Appellee

Plaintiff 1 and one other

Defendant, Appellant

Head of Ansan Tax Office

Judgment of the lower court

Seoul High Court Decision 2000Nu4929 delivered on November 15, 2000

Text

The appeal is dismissed. The costs of appeal are assessed against the defendant.

Reasons

1. According to Article 60 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 5582, Dec. 28, 1998; hereinafter the same), the value of the property on which the inheritance tax or gift tax is levied shall be calculated based on the commencement date of the inheritance or the market price as of the date of the inheritance. However, in cases where it is difficult to calculate the market price, it shall be calculated based on the appraised value by the methods stipulated in Articles 61 through 65, considering the type, size, transaction status, etc. of the property in question. Meanwhile, Article 66 of the Act provides that the value of the property on which the mortgage is established shall be the larger of the appraised value based on the amount of the claim secured by the property in question as prescribed by the Presidential Decree and the value assessed under Article 60, notwithstanding the provisions of Article 60, the interpretation of tax laws and regulations shall not be widely interpreted or analogically interpreted without any justifiable reason (see, e.g., Supreme Court Decision 200Du16686, Feb. 26, 20094).

The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles as to the interpretation of Article 66 of the Act or incomplete hearing.

2. Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Song Jin-hun (Presiding Justice)

심급 사건
-수원지방법원 2000.3.22.선고 99구7036