logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2017.02.10 2016구합61570
상속세등부과처분취소
Text

1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. From around 1975, Plaintiff A had Plaintiff B and C maintained de facto marital relations with D and died on October 7, 201.

B. The Defendants added the amount of KRW 1,511,98,920, which was not verified by the place of use, out of the amount withdrawn within two years before the commencing date of the inheritance from the account in the name of the deceased operated by D (hereinafter “the decedent”) and the borrowed account (hereinafter “instant account”), to the inherited property value of the decedent. ② Within ten years before the commencing date of the inheritance, the Defendants deemed that: (a) the aggregate amount of KRW 6,712,521,123, was included in the inherited property value of the decedent; (b) the amount of KRW 1,788,401,186, and the amount of KRW 1,920, which was withdrawn within two years before the commencing date of the inheritance; and (c) the amount of KRW 30,521,123,00,000,000, which was collected from the account of this case to the heir or a person who was not the heir within 10 years before the commencing date of the inheritance; and (b) the Plaintiff’s claim 3031,36,284,2,5.

(hereinafter referred to as "the Disposition in this case"). HNIO E JJ L [based for recognition] did not dispute, Gap evidence 1 through 6 (including branch numbers; hereinafter the same shall apply), Eul evidence 1 through 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The funds deposited in the Plaintiffs’ assertion account are funds transferred from abroad to Korea by A.

The Defendant failed to prove that the source of the funds deposited in the instant account was the decedent, and did not prove that the decedent was transferred the ownership of the funds from A.

The instant account is a borrowed name account.

arrow