Where a transfer registration of ownership has been made from the name of the inheritee after the inheritee died for the purpose of evading inheritance tax, and juristic act contrary to social order under Article 103 of the Civil Act.

Even if the decedent died and completed the registration of ownership transfer in the name of the decedent for the purpose of evading inheritance tax, it is not exempt from inheritance tax, so it cannot be viewed as an invalidation of the content that is contrary to the social order with the aim of violating this Act, which is a public interest and mandatory law.

Article 103 of the Civil Act

Plaintiff

Defendant 1 and one other

Seoul High Court Decision 63Na627 delivered on March 6, 1964, Seoul High Court Decision 63Na627 delivered on March 6, 1964

We reverse the original judgment.

The case shall be remanded to the Seoul Civil District Court.

The Defendants’ ground of appeal No. 1 is examined as to the first ground of appeal by the Defendants. According to the provisions of the Inheritance Tax Act, in a case where inheritance begins, the inheritance tax is imposed upon the decedent’s domicile in the Republic of Korea or if the heir is obligated to report the kind, quantity, etc. of the inherited property to be imposed, and the taxation price is determined by the government, and there is no provision prohibiting any disposition prior to the payment of inheritance tax or the registration of inheritance with respect to the inherited property subject to imposition of inheritance tax, and even if the heir did not pay inheritance tax with respect to the inherited property subject to imposition of inheritance tax, it is not exempt from inheritance tax even if the heir registered the change of rights in the name of the decedent after the commencement of inheritance without paying inheritance tax, so even if the decedent transferred ownership transfer registration to another person from the name of the decedent after the death of the decedent for the purpose of evasion of inheritance tax, it cannot be deemed that the registration of ownership transfer is invalid in violation of the social order of the deceased and the Seoul District Court without the assent of all participating Justices on December 20, 1958.

Judge Do-dong (Presiding Judge) of the Supreme Court