(영문) 서울고등법원 2013. 12. 27. 선고 2013누5922 판결상속재산에서 공제되는 채무의 평가[국패]
Suwon District Court 2012Guhap7692 ( October 30, 2013)
Evaluation of debts deducted from inherited property;
It is reasonable to view that the obligation deducted from the Plaintiff’s inherited property is not 6.60 million won by deeming that the property of this case was sold to AA in 80 million won, and that the obligation to be deducted from the deceased’s inherited property was 80 million won, and that it was 80 million won, not 6.6 billion won.
Article 14 of the Inheritance Tax and Gift Tax Act
2013Nu5922 Revocation of the imposition of inheritance tax
1. The HongA 2.B
Head of Suwon Tax Office
Suwon District Court Decision 2012Guhap7692 Decided January 30, 2013
December 3, 2013
December 27, 2013
1. All appeals by the defendant against the plaintiffs are dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The part of the disposition imposed by the Defendant against the Plaintiffs on May 12, 2011, which exceeds the OOO of the inheritance tax of 2009, shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
1. Quotation of judgment of the first instance;
The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiffs' claim seeking the cancellation of the part exceeding the OOO won of the disposition of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal against the plaintiff is dismissed. It is so decided as per Disposition.