1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the judgment of the first instance is as follows, with the exception of adding the judgment as set forth in the following paragraph (2) to the allegations emphasized by the plaintiff in this court, and thus, the reasoning of the judgment of the first instance is identical to that of the court of first instance.

The main point of the Plaintiff’s assertion is that the Plaintiff calculated the taxable value of the pertinent land as subject to the deduction for farming inheritance and submitted the return of the tax base of the inheritance. The Defendant determined the tax base and tax amount of the inheritance and notified the result of the inheritance

After January 1, 2009, the day following the date of receipt of the notice of the result of the inheritance tax investigation results from the mistake of the defendant's determination of the amount of tax. While the plaintiff suffered a big loss due to trust in the defendant's erroneous tax base and determination of tax amount, the defendant did not have a public interest except for the collection of tax omitted through the collection of the additional tax for unfaithful payment, the disposition of imposition of additional

Judgment

In order to apply the principle of trust protection to the acts of tax authorities in the tax law relations, ① the tax authorities must express the public opinion that is the subject of trust to taxpayers, ② the taxpayer should not be responsible for the taxpayer's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance on the tax authority's reliance

The plaintiff's assertion does not point out that the defendant erred in farming inheritance deduction while making the tax base and decision of inheritance tax, and that there is no error in the part relating to farming inheritance deduction among the plaintiff's return of tax base of inheritance tax.