(영문) 서울행정법원 2015.04.17 2014구합13065

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(영문) 서울행정법원 2015.04.17 2014구합13065

상속세환급경정청구거부처분취소

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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. The Plaintiff’s relationship 1) The Plaintiff is the deceased B (hereinafter “the deceased”).

C and D are the deceased’s spouse, and C and D are the deceased’s mother. E are the deceased’s father, and F are the deceased’s father.2) The deceased was diagnosed as Domam cancer around 2006, and was killed on September 24, 2010.

B. The registration of ownership transfer was completed on January 8, 1986 in the name of the deceased on each land listed in the separate sheet (hereinafter referred to as “each land listed in the separate sheet”; the individual land is specified as “the land Nos. 1 through 6”; the provisional registration of the name of the deceased and the title of E”) on each land listed in the separate sheet in the separate sheet (hereinafter referred to as “the separate sheet”) and the provisional registration of the title No. 1 in the name of the deceased on each land of this case. E was completed on May 16, 2003.

(2) As to the land of this case from March 4, 1991, March 22, 1991, April 22, 1991, and April 10, 1991, the ownership transfer registration was completed in the name of the deceased (one-half share) and G (one-half share) on the ground that the shares of G were transferred to the deceased on May 9, 2003, and that the ownership transfer registration was completed on November 28, 1994 and April 19, 195.

E has completed provisional registration on October 8, 2002, No. 88309, which was received by the Highyang Registry on September 27, 2002, for the purpose of preserving the right to claim ownership transfer registration on the ground of trade reservation as of September 27, 2002.

(C) The provisional registration that was completed in the name of the Defendant for each of the instant land (hereinafter “the provisional registration of each of the instant land”).

On June 30, 2011, the Plaintiff filed a return of inheritance tax and the Defendant’s inheritance tax imposition 1) on June 30, 2011, the Plaintiff filed a return to the Defendant with the taxable value of inherited property as KRW 5,591,842,611 by including the assessed value of KRW 868,41,00,00 in inherited property, and with the tax base of KRW 4,389,922,097, among the total amount of inherited tax calculated according to the above reported content, 189,417,854.

유사 판례

-서울행정법원 2015. 04. 17. 선고 2014구합13065 판결

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