[상속세부과처분취소][판례집불게재]
Kim Nam-soo et al. (Attorney Kim Chang-chul, Counsel for the defendant-appellant)
Head of Yongsan Tax Office
May 10, 1983
The plaintiffs' claims are dismissed.
Litigation costs are assessed against the plaintiffs.
The disposition of imposition of KRW 5,581,470, and the defense tax of KRW 1,116,294, which the defendant rendered to the plaintiffs on February 2, 1982, shall be revoked.
The judgment that the lawsuit costs shall be borne by the defendant.
The plaintiffs inherited the property equivalent to 39,748,001 won, which is equivalent to 40,000 won, such as 127, 127, 101, 23, 23, 23, 6, and 3,000 won, from the death of the deceased Kim Jong-dong, the deceased on March 28, 197, 197, 400 won, 10,000 won, 20,000 won, 30,000 won, 10,000 won, 40,000 won, 5,000 won, 20,000 won, 10,000 won, 15,000 won, 20,000 won, 10,000 won, 30,000 won, 305,000 won, 10,000 won, 305,000 won, 305,000.
The plaintiff asserts to the effect that, in addition to the above debt amount of KRW 3,00,000,000 which is the principal debtor of the above gold KRW 15,000,000, the non-party Han River and the Nam-in et al., are insolvent due to their business failure, the defendant's above debt amount of KRW 15,00,000 as well as the above debt amount of KRW 15,00,00,00 which is recognized by the defendant should be deducted from the value of inherited property. Since the above debt amount of KRW 15,00,00 is sufficient for the non-party Han River and the Nam-in, the principal debtor of the above debt amount of KRW 15,00,00,00, it cannot be viewed as
In light of the purport of each provision of Articles 4(1)3 and 10(2) of the Inheritance Tax Act, since an ancestor at the time of commencement of inheritance can deduct the amount of its debt from the value of inherited property which is subject to inheritance tax only when the content thereof is clear, it is reasonable to view that the primary debtor is insolvent at the time of commencement of inheritance, and that there is a circumstance that the ancestor would not exercise his right to indemnity after performance of his obligation, it is reasonable to deduct the amount of its joint and several liability or the amount of its surety debt from the value of inherited property. In addition, the defendant's burden of proof that the primary debtor is not able to repay is 0,000,000,000,000 won, 10,0000 won, 10,000,000 won, 10,000,000 won, 10,000 won, 5,000,000 won, 10,000,000 won, 2,00
Thus, the plaintiff's claim of this case seeking revocation on the premise that the disposition of this case is unlawful is dismissed as it is without merit, and the costs of lawsuit are assessed against the losing plaintiff. It is so decided as per Disposition.
June 7, 1983
Judges Kim Jong-Un (Presiding Justice)