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Reasons
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(영문) 부산지방법원 2020.10.08 2020구합20089
상속세경정거부처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On January 26, 2016, the Plaintiff reported the inheritance tax on the inherited property of B (the deceased on July 14, 2015, hereinafter “the inheritee”), who is the husband, and filed a return on the value of inherited property without including the inherited property in the inherited property, on the ground that the amount of loan claim of KRW 700 million to the inheritee C and the amount of loan claim of KRW 900 million to the inheritee D (hereinafter “instant claim”).

B. From June 21, 2016 to September 8, 2016, the head of Busan Regional Tax Office notified the head of the Suwon Tax Office to include the instant claim in inherited property, deeming that the instant claim does not constitute an irrecoverable claim.

C. On December 9, 2016, the head of the Suwon Tax Office notified the Plaintiff of the correction of KRW 514,769,140 of the inheritance tax (hereinafter “instant correction of inheritance tax”). D.

On March 3, 2017, the Plaintiff filed a request with the Tax Tribunal for the instant disposition of increased inheritance tax in accordance with the purport that “the instant claim should be excluded from the value of inherited property because most of the instant claim is not likely to be recovered,” but was dismissed on June 21, 2017.

E. On January 5, 2017, the Defendant permitted the Plaintiff to file an application for annual payment of inheritance tax on the instant disposition of increased inheritance tax, and notified the Plaintiff of KRW 70,693,270 on December 11, 2017. The Plaintiff filed an appeal with the Tax Tribunal on February 28, 2018, which was dismissed on July 9, 2018. On October 10, 2018, the Defendant filed a lawsuit seeking revocation of inheritance tax imposition (2018Guhap2424) with this court, but withdrawn it on January 7, 2019.

F. On January 18, 2019, the Plaintiff became unable to recover KRW 806,624,451, excluding KRW 93,375,549, the collection of which was completed, out of the instant claims, ex post facto, and the Plaintiff’s ground for filing an application for rectification pursuant to Article 45-2(2)5 of the Framework Act on National Taxes.

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