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(영문) 수원지방법원 2016.08.17 2016구합62376
상속세부과처분취소
Text

1. Of the instant lawsuits, the part against the Plaintiff (Appointed Party), Appointed B, and C shall be dismissed, respectively.

2...

Reasons

1. Details of the disposition;

A. The Plaintiff and the Appointed D, B, and C (hereinafter collectively referred to as “the Plaintiff, etc.”) were the successors of E who died on June 19, 2014 (hereinafter “the decedent”), and on December 31, 2014, paid inheritance tax of KRW 83,77,840 to the Defendant on December 31, 2014.

The number of shares donated on the donation date as of December 27, 2010, 1,850 Plaintiffs 1,850, 176, 717, 600, April 29, 201, 201, 340, May 19, 201, 19, 890, July 15, 2011; 10, 150, January 10, 4, 2013; 60, December 27, 2010; 48,050, 500, 500, the aggregate of the number of shares donated on the donation date as of December 27, 201, 200 D 48,050, 29, B8, 198, 198, 198, 201, 196, 201, 197

B. As a result of the inheritance tax investigation conducted from June 5, 2015 to September 21, 2015, the Defendant determined that the decedent donated shares equivalent to KRW 252,96,100 as indicated below (hereinafter “instant shares”) to the Plaintiff, the designated person D, and B as indicated in the following table.

C. Pursuant to Article 13(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 12168, Jan. 1, 2014; hereinafter “former Inheritance Tax Act”), the Defendant added KRW 252,96,100 to the value of inherited property; deducted the amount of gift tax calculated by deducting donated property pursuant to Articles 28(1) and 53 of the former Inheritance Tax and Gift Tax Act from the amount of inheritance tax calculated; and notified the Plaintiff, etc. of KRW 79,402,334 on October 16, 2015.

On October 29, 2015, Plaintiff and Selected B were served on October 29, 2015, Appointors D, and C on October 21, 2015.

The Appointor D shall:

C. On November 6, 2015, the Tax Tribunal filed a request for adjudication with the Tax Tribunal on the grounds that it was dissatisfied with the foregoing disposition of inheritance tax, but the Tax Tribunal dismissed the request for adjudication by the Appointed on December 31, 2015.

E. On June 9, 2016, the Defendant recognized the amount of deduction of the amount of gift tax on the selected D as an additional amount.

C. The amount of the inheritance tax stated was reduced to 77,249,400 won;

As above, the remaining amount after the reduction

(c)an inheritance tax imposition disposition.

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