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(영문) 서울행정법원 2020.04.17 2019구합71905
상속세등부과처분취소
Text

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. The Plaintiff died on March 11, 2015 with children of B (hereinafter “the deceased”) and the Deceased died.

B. On September 24, 2015, the Plaintiff reported the value of inherited property to the Defendant on behalf of the deceased’s heir KRW 2,542,41,471, and KRW 9,660,025,445, and paid KRW 126,992,741 out of the inheritance tax, and filed an application for permission for annual payment of KRW 634,963,704 of the remaining inheritance tax by providing the real property owned by the Plaintiff as security pursuant to Article 71 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”).

C. Accordingly, on February 25, 2016, the Defendant permitted the Plaintiff to pay annual installments in addition to annual installments, as indicated below, five annual installments of inheritance tax.

(Unit) On September 30, 2016, 126, 992, 740, 15, 916, 850 142,90, 590, 590 twice, 30, 126, 992, 740, 740 12,698, 698, 691, 420 139,691, 420 three times, 126,92, 7409, 524, 010 136, 516, 750, 750 and 126, 740, 306, 306, 308, 306, 306, 47, 194, 306, 306, 47, 308, 194, 207, 3036, 294.

47,672,250 682,635,950

D. After the first installment payment period, the Plaintiff filed an application for permission for the alteration of payment by annual installments to the Defendant for the purpose of paying the tax amount to be paid on September 24, 2016 on the fourth and five occasions together once. Accordingly, on September 26, 2016, the Defendant permitted the alteration of payment by annual installments as indicated below.

(unit of unit: 380,978, 220, 15, 916, 850 396,895,070 twice September 30, 2017, on September 30, 2016, the annual installment tax amount to be paid for the annual installment payment, additional dues, etc.

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