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(영문) 서울고등법원 2015.08.26 2015누39899
상속세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning for the court’s explanation concerning this case is that “If the deceased was not the representative director of C and D, the two companies would not have any other reason to pay the money of this case to the plaintiff,” and that the reasoning for the judgment of the court of first instance is as stated in the part of the first instance, except for adding a decision on the conjunctive assertion made by the plaintiff in the trial under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. Thus, this is cited as it is in accordance with the reasoning for the judgment of the court of first instance.

2. Judgment on the conjunctive assertion

A. 140,00,000 won out of the key issue amount of the Plaintiff’s assertion is the insurance money paid to Samsung Life Insurance Co., Ltd based on group insurance with Samsung Life, and even if C re-paid it to the Plaintiff, it has the nature of insurance money against the Plaintiff according to the purport of the Supreme Court’s precedent that held that “the final beneficiary of group insurance has the nature of insurance money against the Plaintiff,” and thus, the instant disposition that deemed

B. In light of the determination, the judgment cited by the Plaintiff (Supreme Court Decision 98Da59613 delivered on May 25, 1999) merely purports that when a group insurance contract is concluded, the insured, a group member, as a beneficiary, may be concluded as an insurance contract for others by making himself/herself as a beneficiary, and that even if a policyholder was designated as a beneficiary, if it can be deemed that there exists a mutual agreement between the company that is the policyholder and the member of the organization, as a beneficiary, as a beneficiary, between the policyholder and the insured, as a member of the organization, the company that is the policyholder, and the member of the organization, as a beneficiary, the company is obligated to pay the money received as the insurance money to the insured or its heir, and it is difficult to view that the amount that

Gap evidence 9-1, 2, 3, 1.

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