The disposition of this case denying the credit of the borrowed debt is legitimate.

The disposition of this case denying the deduction of the borrowed debt is legitimate because it is difficult to view that the heir is actually responsible for the debt of the inheritee at the time of commencement of the inheritance.

Article 14 of the Inheritance Tax and Gift Tax Act (Public Imposts, etc. Deducted from Value of Inherited Property)

2014Guhap4055 Revocation of Disposition of Revocation of Inheritance Tax Imposition

The United States of America

BB Director of the Tax Office

April 9, 2015

April 30, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of imposition of KRW 19,480,370, which exceeds KRW 14,698,690, out of inheritance tax of KRW 34,179,060 against the Plaintiff on November 1, 2013, shall be revoked.

1. Details of the disposition;

A. The plaintiff, the original room, and the grandchildrenCC (hereinafter referred to as the "heirs") are the deceased grandchildren (hereinafter referred to as the "the decedent").

on February 7, 2012, the predecessor’s property (hereinafter referred to as “the decedent’s property”) died on February 7, 2012

The inheritance was received by inheritance.

B. The Plaintiff’s inherited property KRW 3,232,278,417 on August 6, 2012, and the Plaintiff’s inherited property KRW 1,083,697,437, public offering

Amounting to KRW 9,907,662, funeral expenses, KRW 15 million, inheritance deduction, KRW 1,416,574,279, KRW 2,525,179,378

return and payment of 136,916,740 won as the tax base after deducting 707,09,039 won.

had been.

C. From June 3, 2013 to August 5, 2013, the Defendant conducted an inheritance tax investigation on the decedent.

4,000 on the original F, which is the wife of the inheritee, among the amounts that are deducted by inheritors as debts of the inheritee.

W. 35 million won for DamageCC, which is a parent of the inheritee, and for Park G, which is a fraud of the inheritee

On November 1, 2013, the obligation to borrow 20 million won (hereinafter referred to as "the obligation to borrow 20 million won") was denied, and the heir decided and notified 34,179,060 won inheritance tax (hereinafter referred to as "the disposition of this case") to the heir.

D. The Plaintiff filed an objection against the instant disposition, but the mid-gu regional tax office on 2013.

12. 20. Dismissal of this case. The plaintiff filed an appeal against this case but the Tax Tribunal made the appeal.

On March 25, 2014, it was dismissed.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 6, Eul evidence 1 to 3

statement of each chapter, including number, hereinafter the same shall apply) and the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The loan of this case in accordance with the details of the money deposited in the account in the name of the Agricultural Cooperative and the certificate of deposit

Since the existence and the amount have been sufficiently proved, the obligation of the borrowed money of this case shall be inheritance tax and Gift Tax Act.

(2) Article 14(1)3 of the Inheritance Tax and Gift Tax Act and Article 10(1)2 of the Enforcement Decree of the same Act must be deducted from the value of inherited property pursuant to Article 14(1)3 of the same Act. Nevertheless, the disposition denying the deduction of the debt of the instant case is unlawful within its scope.

B. Relevant statutes

The entries in the attached statutes are as follows.

C. Determination

Debt deducted from the value of inherited property shall exceptionally affect the determination of the taxable value of the inherited property.

Inasmuch as there is a special reason for the existence of such reason, inheritance tax is responsible for assertion and proof of the existence of such reason.

A taxpayer who contests the taxable value (Supreme Court Decision 2003Du9886 Decided September 24, 2004) is on the part of the person liable for duty payment.

[See] Article 14(1)3 and (4) of the Inheritance Tax and Gift Tax Act, and Article 10(1)2 of the Enforcement Decree of the same Act

In the case of obligations to the State, local governments and persons other than financial institutions, the value of the inherited property.

The amount of debt deducted shall be the debt of the inheritee which is actually borne by the inheritor at the time of the commencement of the inheritance.

fact, such as a contract for debt burden, certificate of creditor, evidence of the establishment of security and payment of interest, etc.

the documents that can be verified shall be proved by the documents, and Article 15 (2) of the Inheritance Tax and Gift Tax Act and its enforcement

Pursuant to Article 11(3) of the Decree, the heir shall pay his/her obligations not verified by the above documents.

(4) According to the reasoning of the judgment below, it is difficult to view that the deceased’s 10G loan of KRW 100,000,000 to KRW 2,000,000,000,000,000 won was 10G loan of KRW 2,000,000,000,000,000 won and KRW 10,000,000,000,000 won was 10G loan of KRW 2,000,000,000,000,000,000 won was 10G loan of KRW 10,000,000,000,000,000,00 won was 10,000,000,000,000,000,00 won was 10,000,000,00,00 won.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so ordered as per Disposition.

shall be ruled.