Seoul High Court-2015-Nu-39899 ( August 26, 2015)

(Resceptic Conduct)

It is reasonable to view that the money of this case paid to the heir due to the death of the decedent at the workplace of the decedent was paid as retirement allowance upon the death of the decedent because the decedent was in the position of representative director, and therefore, barring any special circumstance, it shall be regarded as inherited property pursuant to the main sentence of Article

Article 10 of the Inheritance Tax and Gift Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.