상속세부과처분취소
1. Revocation of the first instance judgment.
2. All plaintiffs' claims are dismissed.
3. The plaintiffs' total costs of litigation.
1. The grounds for the court’s explanation concerning the instant case, such as accepting the judgment of the court of first instance, are as stated in the reasoning of the judgment of the court of first instance (including the corresponding part of the judgment of the court of first instance, but excluding the corresponding part of the conclusion, hereinafter “4. conclusion”), and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
2. The amendment shall be from 13 to 11 of the following subparagraphs on the 2th day below.
A person shall be appointed.
A. The Plaintiffs are children of the network D who died on February 18, 2011.
B. On October 14, 1997, the network D completed the registration of ownership transfer on the ground of legacy with respect to the land Jongno-gu Seoul Metropolitan Government E (hereinafter “instant land”) and its ground buildings (hereinafter “instant real estate” together with the instant land”); on May 11, 200, the network D donated Plaintiff A 1/15 shares of the instant real estate, and on June 22, 2001, 2/15 shares of the instant real estate to Plaintiff C, respectively.
C. On February 18, 201, the Plaintiffs inherited 4/5 shares of the instant real estate from the network D (hereinafter “the instant real estate property”). Following the 2th page, the Plaintiffs considered “A” as “D...” The 5th page “A” as “A, 14 evidence (including the number of pages; hereinafter the same shall apply). The Plaintiff at the last 2nd page of the 3rd parallel parallel, “the Plaintiff” as “the Plaintiff.” The 3rd parallel, “the 7,610,000 won” and “17,200,000 won” added “1 square meter” in front of the 3rd parallel, “the 4th parallel to the last 5th parallel of the 4th page, and the 10th parallel to the last 5th 5th day, as follows: < Amended by Act No. 12214, Apr. 16, 2014>
Article 60(1) declares the principle of market value by requiring the value of the property on which inheritance tax is levied to be based on the market price as of the base date of appraisal, and Paragraph(2) of the same Article is an unspecified number of people in the market price under Paragraph(1).