Seoul Administrative Court 2015Guhap3928 ( December 17, 2015)

Tax Tribunal 2014Seoul Northern477 ( December 31, 2014)

In the event of payment in kind with respect to the same property, there is no benefit to file a lawsuit seeking the revocation of the prior refusal of payment in kind.

Even if the rejection disposition prior to the payment in kind of inheritance tax is revoked, there is no benefit in litigation due to the effect that the relevant property is already appropriated for the payment in kind, and the plaintiff voluntarily withdraws the claim for nullification of a partial rejection of payment in kind after this case

Article 75 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act: Evaluation of non-listed stocks under Article 54 of the Inheritance Tax and Gift Tax Act

Seoul High Court 2016Nu32918 Revocation of Disposition rejecting an application for inheritance tax payment

MaO

Head of the District Tax Office

December 17, 2015

September 21, 2016

September 28, 2016

1. The plaintiff's appeal is dismissed.

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

the Gu Office's place of service and place of service

The decision of the first instance court is revoked.The decision of the defendant revoked the rejection of the application for payment in kind of inheritance tax made by the plaintiff on July 1, 2014 (the plaintiff withdrawn the defendant's request for nullification of part of the permission for payment in kind of inheritance tax on July 7, 2014 as follows).

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the addition or deletion of the pertinent matters among the judgments of the court of first instance as follows, and thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

At the end of 14 pages 3, the plaintiff added "However, the plaintiff withdrawn this part of the claim in the court."

○ 5. 8. to 6.2.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.