상속세등부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The court's explanation concerning this part of the disposition is the same as the corresponding part of the judgment of the first instance except for the dismissal of part of the judgment of the first instance as follows. Thus, this part of the judgment of the second instance is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and the main text of Article 420 of the Civil Procedure Act.
Part III of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) is amended by the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “Inheritance Tax Act”).
The 3rd and 7th parallels “Inheritance 373,606,170 won” and “Inheritance 373,606,170 won” shall each be considered as “Inheritance 124,535,393 won of each inheritance tax (including additional taxes).”
2. The court's explanation concerning this part of the disposition of this case is identical to the corresponding part of the judgment of the court of first instance (as stated below, Articles 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the pertinent part of the judgment of the court of first instance (as stated below, Articles 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited.
The 5th page 12 to 6th 9 shall be as follows.
The Inheritance Tax and Gift Tax Act provides various inheritance deductions, such as basic deductions, spouse inheritance deductions, and lump sum deductions, in order to promote the stabilization of livelihood of survivors by relaxing the burden of inheritance tax by taking account of the economic impact of the death of the inheritee.
On the other hand, the Inheritance Tax and Gift Tax Act provides that the value of inherited property shall be added to the value of legacy, etc. (including legacy and private donations) to a person who is not an heir and the value of property donated to a person who is not an heir within a certain period prior to the commencement of inheritance in order to prevent unjust avoidance of inheritance burden by the progressive tax rate, and to promote fair tax burden.