Seoul Administrative Court 201Guhap26725 ( October 22, 2012)

early 2010west2922 ( October 25, 2015)

The appraisal price may also be deemed as the market price, and the appraisal price may not be changed even by retroactive appraisal.

According to the court's entrustment of market price appraisal, the appraisal corporation's appraisal of inherited property as of the commencement date of the inheritance shall select a proper comparison standard and reflect the market price of real estate appropriately, and it seems that it is reasonable to compare the comparison standard with each other, and other factors such as regional factors, etc.

2012Nu10132 Revocation of revocation of the imposition of inheritance tax

Jeonn et al.

Head of the tax office;

Seoul Administrative Court Decision 201Guhap26725 decided March 22, 2012

June 27, 2012

August 29, 2012

1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke is revoked, and the plaintiffs' claim corresponding to the revoked part is dismissed.

The part of the disposition imposing inheritance tax amounting to the plaintiffs on April 1, 2010, which exceeds KRW 000, shall be revoked.

2. The defendant's remaining appeal is dismissed.

3. 5% of the total costs of litigation shall be borne by the Plaintiffs, and the remainder by the Defendant, respectively.

1. Purport of claim

The Defendant’s imposition of KRW 000 on April 1, 2010 against the Plaintiffs is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

1. The part citing the judgment of the court of first instance

2. The reasoning of the judgment of the court in the first instance is as follows: (a) whether the instant disposition is legitimate on the grounds stated in the statement concerning the instant case; (b) whether the instant disposition is legitimate; (c) the relevant laws and regulations; (d) the facts of recognition; and (d) the judgment (from the second to the seventh (from the fourth to the fourth) are as follows. The reasoning of the judgment of the court in the first instance shall be cited in accordance with Article 8(2) of the Administrative Litigation Act; and Article 420

O 5 '1' is added in front of the fifth eightth anniversary.

O The following shall be added to the 4th below:

(ii) a reasonable amount of tax;

In a case where the market value of inherited property has been verified by the time of the closing of argument in a lawsuit seeking revocation of inheritance tax imposition, the determination of illegality of taxation should be made on the basis of whether the amount of tax assessed exceeds the reasonable tax amount (see, e.g., Supreme Court Decision 95Nu13821, Aug. 23, 1996). Here, the market value refers to the objective exchange price formed through normal transactions, but this is a concept that includes the value assessed in an objective and reasonable manner, where there is no exchange price through transactions, the appraisal price conducted by a reliable appraisal institution may also be deemed as the market value, and it does not change even if it is based on retroactive appraisal (see, e.g., Supreme Court Decision 90Nu8459, Apr.

According to the market price appraisal commission made by the court of first instance, 00 won, which is the date of commencing the inheritance by the company XX appraisal corporation (certified appraiser) as of September 17, 2008, the date of commencing the inheritance, shall be determined by selecting a reasonable comparison standard and appropriately reflecting the market price at the time, and it shall be reasonable to regard it as the market price as the market price, considering the comparison of the comparison standard and individual factors, and other factors such as local factors.

The reasonable amount of inheritance tax calculated by deducting the tax payable based on the appraised value of the land of this case is KRW 000,000 as stated in the correction column of the tax invoice of the inheritance tax in the attached Table.

2. Conclusion

In the judgment of the first instance, the part against the defendant ordering the revocation of inheritance tax amount corresponding to a legitimate tax amount shall be revoked, and the plaintiffs' claim corresponding to the revoked part