Seoul High Court-2015-Nu-47135 ( April 15, 2016)

(Incompetence of Hearing) Loan claims are inherited to the designated parties, so even if the withdrawn amount is excluded from the inherited property, it does not exceed the reasonable tax amount.

(1) In light of the fact that there was a substantial monetary transaction after the date of repayment, it is difficult to believe that the portion of the repayment of the loan was repaid, and there is no other evidence to prove otherwise.

Article 15 of the Inheritance Tax and Gift Tax Act: Inheritance presumption, etc. of disposed property before the commencement date of inheritance

Supreme Court Decision 2016Du38907 Decided the imposition and disposition of inheritance tax

AAA

The Director of Incheon Tax Office

Seoul High Court 2015Nu47135 (Law No. 15, 2016)

oly 2016.14

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of