early 208 Heavy241 ( December 22, 2009)

Property acquired by the right to claim the forced portion of inheritance is also included in the inherited property.

Since inheritance tax is subject to taxation, there is no ground to distinguish the amount equivalent to legal reserve of inheritance among inheritance inherited by the heir from the amount equivalent to legal reserve of inheritance of the heir.

Dol-ri et al.

The superintendent of the tax office

1. The Defendant’s imposition of KRW 342,673,360 on February 1, 2008, of inheritance tax of KRW 2,371,949, among the imposition of KRW 342,673,360 on the Plaintiffs, is revoked.

2. Each of the plaintiffs' remaining claims is dismissed.

3. Of the costs of lawsuit, 98% of the costs of lawsuit are assessed against the plaintiffs.

Of the imposition of KRW 342,673,360 on February 1, 2008 against the plaintiffs, the imposition disposition of KRW 342,673,360 on February 1, 2008, the defendant revoked the joint tax payment disposition of KRW 155.239.633.

1. Summary;

(a) Amount of deducted gift tax: 919,235,383 won;

(b) Amount of lawful inheritance tax: 244,246,169 won; and

(c) Amount of revocation: 2,371,949 won (246,297,307 won - 243,925,358 won);

2. Details of the disposition (detailed matters are as shown in annexed Form 3; hereinafter the same shall apply); and

1) The decedent (CC) donated property to a person who is not a heir (the next B B B B before the name of the decedent).

2) Among the inheritors, many (Plaintiffs) claimed the return of legal reserve of inheritance against those who are not heirs.

3) The court rendered a judgment that partly accepted the plaintiffs' claim for the return of the forced portion, and the judgment became final and conclusive.

4) On February 1, 2008, the Defendant rendered the instant disposition imposing KRW 324,673,366 on the Plaintiffs, including the property, etc. at issue in the case of a claim for return of legal reserve of inheritance, and subsequently imposing inheritance tax and additional tax on the Plaintiffs.

5) On May 7, 2008, the Plaintiffs filed a petition for an adjudication with the Tax Tribunal. On December 22, 2009, the Tax Tribunal corrected the amount of tax and dismissed the remainder of the claims on the ground that no additional tax on negligent tax on negligent tax returns and additional tax on negligent tax on the amount equivalent to the legal reserve of inheritance was added.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 4, 6, 8, Eul evidence Nos. 1, 2, 3, 11, 12, and 13 (including each number), the purport of the whole pleadings

3. Whether the dispositions of the instant case are legal.

A. The plaintiffs' proposal

① Since the property acquired by the Plaintiffs by exercising their right to claim the return of legal reserve of inheritance is different from that ordinarily inherited from the decedent, the property value donated to the nextB should be excluded from the calculation of the taxable value of inherited property.

② The amount of deposits inherited by the Plaintiffs from the inheritee is only KRW 140,040,040,224 in the lawsuit of Suwon District Court 2007Gahap6614, and such amount should be calculated in the taxable value of inherited property. Such amount should be excluded from the inherited property of next AA that has been lost in the lawsuit. All of the KRW 175,050,280,000, plus KRW 35,010,056 in the inherited property of next AA cannot be the inherited deposit.

③ Since the Plaintiffs only have monetary claims equivalent to KRW 195,195,940 payable from the nextB, but did not inherit cash, the Plaintiffs shall not include KRW 207,05,693 in cash in the taxable value of inherited property.

(b) Related statutes;

Attached Form 2. The entry is the same as the relevant laws;

C. Determination

1) Whether the amount equivalent to the pertinent legal reserve should be excluded from the taxable value of inherited property or inherited property

According to the provisions of Articles 1, 7, and 13(1)2 of the Inheritance Tax Act, inasmuch as the property belonging to the decedent and having economic value, which can be converted into money, and all de facto or de facto rights having property value, are inherited property, and the value of property donated to a person who is not the heir within five years before the date of commencing the inheritance should be added to the taxable value of inherited property. Since the property is subject to taxation by the decedent at the time of death, there is no ground to distinguish the amount equivalent to the legal reserve among inherited property inherited by the heir and the amount equivalent to the legal reserve of inheritance owned by the heir. In addition, the Inheritance Tax Act, in principle, treats the inheritance and donation as the inheritance are treated equally, and there is no difference between the key amount to be included in the inherited property and the value of donated property, there is no change in

Therefore, it is legitimate that the defendant added the amount equivalent to the legal reserve of inheritance to the taxable value of inherited property.

2) Whether the amount equivalent to the nextA portion of the deposit claim should be excluded from inherited property

According to the provisions of Articles 1 and 7 of the Inheritance Tax Act, not individual inherited property, but all inherited property before division is subject to taxation.

Therefore, it is legitimate that the Defendant’s inclusion in inherited property of KRW 35,101,056 equivalent to the portion of inherited property in the following AA out of the key deposit claims (principal KRW 175,00,000 + interest KRW 4,380,094 up to the commencement of inheritance - withheld tax KRW 722,714).

3) Whether the issue issue cash KRW 207,055,693 ought to be excluded from inherited property

According to the provisions of Article 79(1)1 of the Inheritance Tax Act, even if the legal reserve of inheritance is not actually paid, the amount equivalent to the legal reserve of inheritance determined in the lawsuit should be added to the taxable value of inherited property even if the legal reserve of inheritance, which was finalized in the lawsuit filed by the Plaintiffs for the claim of return of the legal reserve of inheritance. Therefore, it is legitimate for the Defendant to add KRW 195,195,940 to

However, there is no evidence that the plaintiffs filed a claim for the return of legal reserve of inheritance against the amount of KRW 44,474,050, which the defendant added as gift. Therefore, it is unlawful that the defendant added cash of KRW 11,859,753 to the taxable value of inherited property.

4) Sub-determination

It is unlawful that the Defendant added 11.859.753 won in cash to the taxable value of inherited property. The remainder is legitimate, and the amount of 11,859,753 won in cash is added to donated property, and the reasonable inheritance tax is calculated, as described in paragraph (1), 243,925,358 won.

4. Conclusion

The plaintiffs' claims of this case are justified within the scope of 2,371,949 won (246,297,307 won - 243.925.358 won) and the remainder is dismissed.