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(영문) 수원지방법원 2017.03.08 2016구합67043
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. A. On October 21, 2014, B (hereinafter “the decedent”) died and succeeded to the inheritee’s property, such as C, D, E, F, and G (hereinafter “heir’s heir, including the Plaintiff, etc.”)’s spouse, and C, D, E, F, and G (hereinafter “Plaintiff, etc.”)’s heir, who were his/her spouse, filed a tax base return on inheritance tax on April 30, 2015, on behalf of the heir, the sum of the inherited property at KRW 3,089,105,000,000,000,000 per annum 1,784 square meters prior to his/her J., 268 square meters, K, and 813 square meters prior to his/her J., and the above above real estate; and the Plaintiff filed a tax base return on inheritance tax on behalf of the heir, etc., as the standard market value.

B. Meanwhile, as the project approval of an urban development project was publicly announced by the Korea Appraisal Board on September 11, 2014 for real estate workers, such as the issues of inherited property, the Korea Appraisal Board (hereinafter referred to as the “Korea Appraisal Board”), the Korea Telecommunications Appraisal Board (hereinafter referred to as the “Korea Telecommunication Appraisal Board”), and the Sam Chang Chang Co., Ltd. (hereinafter referred to as “Seoul Chang Chang Chang Chang Appraisal Board”) which received a request for appraisal for calculating the amount of compensation from the Korea Appraisal Board (hereinafter referred to as the “Japanese Appraisal Board”), assessed and assessed the value of the inherited property on March 31, 2015 at the time of the price, and on March 18, 2015 as the enforcement date.

C. On November 19, 2015, the Director of the Korea Appraisal Board requested the change of the appraisal value by the unit price appraisal method on the ground of the change in the area of the inherited house among the issues of inherited property, which is the issue of which is the issue of inheritance, and the dialogue appraisal corporation and the dialogue appraisal corporation on November 23, 2015; on November 24, 2015, the Samwon responded to the change in the appraisal value on the issue of inherited housing. On November 24, 2015, the average appraisal value of each appraisal value on the issue of inherited property, which reflects the result of the above reply (hereinafter “the result of the instant reply”), was calculated as the average appraisal value of 4,14,607,823 won (hereinafter “the instant appraisal value”).

2.3.

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