Whether or not an ancestor borrowed prior to the birth of the ancestor is recognized as corporate bonds.

Although it was not directly remitted to the decedent, it is confirmed that the decedent was transferred to his/her Dong and used for the payment of delinquent taxes by the decedent, the issue of the debt amount should be deducted from the taxable value of the inheritance.

Article 14 (Public Imposts, etc. Deducted from Value of Inherited Property)

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The part exceeding 16,174,624 won among the disposition of imposition of KRW 146,276,481 on July 13, 2004 by the Defendant against the Plaintiff Cho ○○ on the part of the disposition of imposition of KRW 16,174,624 on the part of the inheritance tax imposed by the Defendant against the Plaintiff Lee ○○ shall be revoked, respectively.

2. Purport of appeal

The part against the defendant in the judgment of the court of first instance shall be revoked. The plaintiffs' claims against the above revocation shall be dismissed.

The reasoning of the judgment of the court in this case is as follows: (a) and (b) of Article 2-3(1) of the Act on the Grounds of the judgment of the court of first instance adding "No. 21-1, 2, and 3 of the Act on the Grounds of the judgment of the court of first instance" to "No. 21-1, 2, and 3 of the Act on the Grounds of the judgment of the court of first instance"; and (b) "No. 1,00,000 won 6 copies of the Act on the Grounds of the judgment of the court of first instance, and one million won cashier's checks of the Bank of Korea and the Bank of Korea issued on July 8, 194, 194, 194, 7, 100,000 won cashier's checks of the National Bank of Korea issued on the grounds of Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Therefore, the plaintiffs' claims of this case are accepted for some reasons, and the remaining claims are dismissed as they are without merit. The judgment of the court of first instance is just and the defendant's appeal is without merit and it is dismissed as it is so decided as per Disposition.