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(영문) 서울행정법원 2013.04.12 2012구합29233
상속세부과처분취소
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. B (hereinafter “the decedent”) died on April 5, 2009, and the Plaintiff, children, D, E, F, and G, as their inheritor, did not report the taxable value and tax base of inheritance.

B. As a result of the investigation of inheritance tax from November 15, 201 to April 11, 201, the Defendant notified the Plaintiff on July 6, 201 of the tax base of KRW 1,030,40,404,761 calculated as follows: (a) the amount entered as the amount of the Plaintiff’s tax on the property is KRW 294,762,268 (the value of the property added to the Plaintiff’s gift tax rate of KRW 208.6% (the value of the property added to the Plaintiff’s gift tax rate of KRW 30,50,700, KRW 309, KRW 400, KRW 400, KRW 97, KRW 500, KRW 97, KRW 509, KRW 209, KRW 406, KRW 906, KRW 509, KRW 209, KRW 509, KRW 209, KRW 509, KRW 2096, KRW 2096,294,294,209)

(hereinafter referred to as “instant disposition”): 754,194,196, 99, 300, 2797, 019,60, 600 won calculated by adding the value of donated property of KRW 3,302,01,96 to the value of inherited property of KRW 611,746,898, the value of inherited property of KRW 1,00,00,000, 2,797,019,600.

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