단독상속으로 상속등기 오류인지 상속후 협의분할에 의한 증여에 해당되는지 여부[국승]
Whether the registration of inheritance constitutes an error of registration of inheritance by sole inheritance or a donation by agreement or division after inheritance.
It is reasonable to deem that the Plaintiff donated land ownership for the purpose of acquiring full ownership of the land in this case after each inheritor’s share of inheritance becomes final and conclusive by registration for the land in this case, which is inherited property after commencement of inheritance.
Article 31(3) of the Inheritance Tax and Gift Tax Act
Article 24 of the Enforcement Decree of Inheritance Tax and Gift Tax Act
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of gift tax of KRW 3,834,810 against the Plaintiff on October 8, 2007 is revoked.
1. Details of the disposition;
A. The Plaintiff, Ma○○, Ma○, Ma○○, Ma○○, Ma○○, Ma○○, Ma○○○, and Ma○○○, are children of the deceased (hereinafter “the deceased”), and the wife of the deceased.
B. On October 24, 1982, the deceased owned ○○○○-Eup 134-○○○ 1653 square meters, 345 large 211 square meters, 346 large 117 square meters per annum (hereinafter collectively referred to as “the instant land”). On May 7, 1986, the deceased died on October 24, 1982, and accordingly, on May 7, 1986, on the instant land, the Plaintiff, ○○, 6/34, 100, 4/100, 34/10, 1/34, 200, 34 square meters, and 34 square meters, respectively.
C. Of the instant land, the registration of ownership transfer was made on March 8, 2007 on the ground of donation made by the Plaintiff on May 10, 1987, with respect to each share of Han-do, Ho-do, Ho-do, Ho-do, Ho-do, Ho-do, Ho-○, Ho-○, Ho-○, Ho-○, Ho-○, Ho-○, and Ho-○ (hereinafter “○○, etc.”).
C. Of the instant land, the registration of ownership transfer was made on March 8, 2007 on the ground of donation made by the Plaintiff on May 10, 1987, with respect to each share of Handon, Ho○○, Ho○○, Ho○, Ho○, Ho○, Ho○○, Ho○○, Ho○○, Ho○○○, and Ho○○ (hereinafter “ Han○, etc.”).
D. On October 8, 2007, the Defendant imposed and notified gift tax of KRW 3,834,810 on the Plaintiff on the ground that the gift on the instant land was taxable (hereinafter the instant disposition).
E. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the National Tax Tribunal on October 19, 2007, but the Plaintiff’s request for examination was dismissed on February 26, 2008.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1 to 3, Gap evidence 3, Eul evidence 1 to 7, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion
It was true that the registration of ownership transfer for the reason of donation was made in the name of the plaintiff from the real estate registration injured ○○, etc. on the land of this case. However, the land of this case was inherited solely to the plaintiff at the time of the death of the deceased in the past, and the registration of ownership transfer for the reason of the donation was made by subrogation at the Farmland Improvement Association for the purpose of minor reorganization, such as the plaintiff and Han○, etc., and the registration of ownership transfer for the reason of the donation was made in fact for the purpose of restoring the plaintiff's ownership, and even though the registration of ownership transfer for the reason of the donation was made by agreement division, the registration of ownership transfer for the reason of the donation is to recover the plaintiff's ownership and constitutes the registration of inheritance
B. Determination
Article 31(3) of the Inheritance Tax and Gift Tax Act and Article 24 of the Enforcement Decree of the same Act provide that, after the commencement of inheritance, the inherited property becomes final and conclusive by registration, registration, transfer of title, etc. and registration, etc. thereof, the value of the property acquired by a specific inheritor in excess of the original inherited property by division between co-inheritors with respect to such inherited property shall include the property donated to an inheritor whose inherited property has been reduced by such division. However, the purport of the provision that, by a final judgment of a court on a claim for recovery of inheritance,
The Plaintiff solely inherited the instant land, and the Plaintiff asserted that the farmland improvement association registered inheritance on May 7, 1986, as seen earlier, for the purpose of arable land rearrangement, but the evidence submitted by the Plaintiff alone is insufficient to recognize it, and there is no other evidence to recognize it. Rather, it is difficult to deem that the land ○○○○○○ 345,346 was the land as the land site by the farmland improvement association’s accounting suspension on the land.
Ultimately, as seen earlier, on May 7, 1986, the registration of transfer of ownership with respect to the shares in inheritance by the plaintiff and Handon, etc. on the land of this case has been completed on the ground of inheritance, and on March 8, 2007, Handon, etc. is deemed to have donated the plaintiff with the ownership in this case on the land of this case, which is inherited property after the commencement of inheritance, and the registration of transfer of ownership has been completed on the land of this case is reasonable to deem that the plaintiff donated the ownership in this case from Hando, etc. for the purpose of acquiring the complete ownership of the land of this case after the inheritance became final and conclusive by the registration, and after the registration was completed, the plaintiff is liable to pay the gift tax. For this reason, the disposition of this case is lawful, and the plaintiff's assertion that
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.