Sung Meteorological et al. (Attorney Seo-gu, Counsel for the defendant-appellant)

South Daegu Head of Tax Office

September 20, 1984

1. On July 18, 1983, the part exceeding 42,832,60,422 of the inheritance tax of 1983, which was issued by the Defendant against the Plaintiffs, and the part exceeding 974,084 won of the defense tax of 8,56,522 won, shall be revoked, respectively.

2. The plaintiffs' remaining claims are dismissed.

3. The costs of the lawsuit are five-minutes, one of which is the plaintiffs, and the other are the defendants' own shares.

The Defendant’s taxation disposition of KRW 42,832,609, defense tax of KRW 8,566,522, which was made against the Plaintiffs on July 18, 1983, is revoked.

Litigation costs shall be borne by the defendant.

The defendant imposed KRW 42,832,69, and KRW 856,62 on July 18, 1983 on the condition that the above amount of tax base was 10.7.40 won and KRW 40.5 won and KRW 16.40 on the condition that the amount of tax base was 60,000 for the above amount of tax base and KRW 20,000 for the above amount of tax base and KRW 160,000 for the above amount of tax base and KRW 360,000 for the above amount of tax base and KRW 40,000 for the above amount of tax base and KRW 160,000 for the above amount of tax base and KRW 40,000 for the above amount of tax base and KRW 160,000 for the above amount of tax base and KRW 160,000 for the above amount of tax base and KRW 164,075,000 for the remaining amount of tax base and KRW 26816,5.36.4

However, according to the main text of Article 9(1) of the Inheritance Tax Act, the value of inherited property, the value of donated property to be added to the value of inherited property, and the value of inherited property shall be the current paragraph at the time of the commencement of inheritance. According to Article 5(1) of the Enforcement Decree of the same Act, when it is difficult to calculate the market price at the time of the commencement of inheritance as provided for in Article 9(1) of the Act, the value at the time of the commencement of inheritance shall be determined by the method provided for in paragraphs 2 through 5. According to Article 9(2) of the same Act, the appraisal of tangible property (excluding securities) shall be based on the following methods: (a) In the appraisal of buildings, the assessment of inherited property shall be based on the rate at the market price under the Local Tax Act at the time of the commencement of inheritance; (b) The tax base amount at the time of the commencement of inheritance shall be based on the current market price at the time of the commencement of inheritance (or the value at the time of imposition of inheritance tax); and (c.

Therefore, even though the defendant considered the above amount of lease deposit as the price at the time of commencement of the inheritance, since it is a general transaction example that the lease deposit is less than the market price of the object, it is not disadvantageous to the plaintiffs if it was favorable to the plaintiffs, and thus, it is legitimate. However, since the lease deposit of the snow company is not a specific case even if it is a general transaction example, it is not possible to conclude that the above lease deposit of the attached Form 1 (1) real estate is less than the market price, and there is no evidence to acknowledge it, nor can it be viewed that there is no reason. (In addition, if the above lease deposit is partially leased from the store of 40 persons, as recognized by evidence No. 1-3 of evidence No. 1, there is no dispute over the establishment of the lease deposit, and if the lease deposit of the real estate is partially leased from the market price of the object, it is expected that it is less than the market price of the real estate (see attached Form 1 (1).

Therefore, among these taxation dispositions, the portion of the tax base of which exceeds the above 84,749,329 won (151,349,725-84,749,396) above 66,60,329 won (151,349, 725-84, 749, 396) in the attached Table 1 (1) of the Local Tax Act is unfair and is calculated by applying the above 1,44,600 won (11,640,00-3,095,40) in the attached Table 1 of the taxation disposition, and the portion of the tax base of which exceeds the above 84,832,609 won in the inheritance tax, and which exceeds the above 84,870,422,609 won (8,5407/100) in the remaining portion of the tax base of the inheritance tax and the portion of which exceeds the above 86,5284,297,29427.20 each of the plaintiffs's of this judgment.

October 17, 1984

Judges Cho Jong-hee (Presiding Judge)

[Attachment Form 1]