early 209west2267 (209.03)

Spouse inheritance deduction in case of property contributed to a public-service corporation, etc.

The priority of spouse inheritance deduction is set after the non-taxation of taxable amount of inheritance taxes for the property contributed by a public corporation, etc., and the spouse inheritance deduction provision is applied to the property actually inherited by a spouse, and the property contributed by a public corporation is not subject to spouse inheritance deduction.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The plaintiff shall bear the litigation costs.

The Defendant’s disposition of imposition of KRW 185,021,130 against the Plaintiff on January 2, 2009 is revoked.

1. Circumstances of the disposition;

A. On October 27, 2004, the United StatesA died on and after October 27, 2004, and the plaintiff, the UnitedCC, the United NationsDD, and the UnitedE (hereinafter referred to as "heirs") jointly inherited his property (hereinafter referred to as "the inheritance of this case").

B. On April 26, 2005, the inheritors jointly completed inheritance registration on ○○○○○-dong 110-1,075 square meters among the inherited property of the United StatesA, 110-2, 9,464 square meters prior to the same 110-2, 110-5 square meters, 110-5 square meters and 1,736 square meters (hereinafter “the instant real property”).

C. The successors assessed the instant real estate as KRW 1,978,321,300 on the same day, and contributed it to △△ Foundation.

D. Meanwhile, on April 2005, the Plaintiff did not include 1,978,321,300 won in the assessed value of the instant real estate as property contributed to a public interest corporation, such as a public interest corporation, but deducted 1,000,195,668 won, including shares in inheritance of the instant real estate, from the assessed value of the inherited property by applying the spouse inheritance deduction by deeming B as the actual amount inherited by the spouse.

E. On January 2, 2009, the Defendant recognized the issue amount as the amount of KRW 500 million under Article 19(4) of the Inheritance Tax and Gift Tax Act (hereinafter “the Inheritance Tax and Gift Tax Act”) from the spouse’s inheritance deduction amount and notified the Plaintiff of KRW 185,021,130 of the inheritance tax inherited on October 27, 2004 (hereinafter “the instant disposition”).

[Reasons for Recognition] Unsatisfy, Each entry of Gap 1-6 evidence (including each number), the purpose of all pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Since the instant real estate was subject to consultation and division among heirs and completed inheritance, etc. in the name of heirs, and then contributed to public-service corporations, etc., the inheritance shares of BB among the instant real estate should be included in the amount of the spouse inheritance deduction.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

In the process of calculating the tax base of inheritance, the priority of spouse’s inheritance deduction is set after the non-taxation of the taxable amount of inheritance tax for the donated property of a public-service corporation, etc. In light of the fact that the spouse’s contribution to the formation of the property is to promote the stability of the spouse’s livelihood by reserving the taxation until the time of his/her spouse’s death in consideration of the spouse’s contribution to the formation of the property, etc., taxation on the donated property of a public-service corporation, etc. is unnecessary (see Supreme Court Decision 99Du3027, Mar. 10, 200). In light of the fact that Article 17(1)3 of the Enforcement Decree of the Act provides that the spouse’s non-taxation of the donated property of a public-service corporation, etc. shall be deducted from the taxable amount of inheritance tax on the donated property of a public-service corporation, etc.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.