The value of inherited property shall be calculated by subtracting the amount equivalent to the inheritance tax before the inheritance tax amount.

It is reasonable to calculate the value of the inherited property by deducting the amount of inheritance tax equivalent to the value of the existing inherited property from the value of the existing inherited property, because the value of the inherited property before the inheritance is actually paid out of the inherited property before the inheritance and the proprietary property of

Article 30 of the Inheritance Tax and Gift Tax Act: Tax Credit for Short-term Re-Inheritance, and Calculation of Property Re-Inheritance under Article 22 of the Enforcement Decree of the Inheritance Tax and

2015Guhap23268 Revocation of Disposition of Revocation of Inheritance Tax Imposition

Plaintiff, Appellants

MaximumO

XX Head of tax office

July 7, 2016

August 11, 2016

1. The plaintiff's claim is dismissed.

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

The disposition of imposition by the Defendant to the Plaintiff on October 1, 2014 on the inheritance tax, the capital grade, and the capital grade, which were inherited on January 1, 2013, shall be revoked.

1. Details of the disposition;

A. The Plaintiff, the LA, the LB, and the LCC were deceased on March 18, 2008, and the LAD and January 2013, 2013

1. The deceased mother KimE is a child of the deceased mother KimE.

B. As the network tearD died on March 18, 2008, the deceased KimE and the plaintiff, lowestA, lowestB, and LCC reported the net tearD's taxable value at KRW 00,000,000,000, which is the co-inheritors. As a result of the tax investigation, the taxable value of the inherited property is KRW 00,000,000 (0,000,000,000), which is the property value of the inherited property.

The total amount of tax calculated was corrected and determined as KRW 0,000,000, and the amount of tax calculated was determined as KRW 0,000,000, which reflects the gift tax credit, tax credit, tax credit, additional tax on negligent tax returns, additional tax on negligent tax, etc.

C. After that, the deceased KimE died on January 1, 2013, the Plaintiff, the largestA, the largestB, the co-inheritors.

Around January 2013, 2013, J. reported the taxable value of inherited property to the Defendant as KRW 000,000,000,000,000, and the calculated tax amount accordingly, to the Defendant. On the other hand, in calculating the property value of the re-inherited stipulated in Article 30 (3) of the Inheritance Tax and Gift Tax Act in order to obtain a tax credit for short-term re-Succession as stipulated in Article 30 of the Inheritance Tax and Gift Tax Act, deeming that the taxable value of the above property falls under the amount after the payment of the amount equivalent to the inheritance tax before the said property, and then calculated the tax credit amount for short-term re-inherited inheritance, and then reported that the amount of tax credit exceeds KRW 00,00,00

D. On or around July 2014, the Defendant conducted an inheritance tax survey on net KimE and conducted an inheritance tax survey on the inheritance tax and gift tax.

In calculating "property value of re-Succession" as provided by Paragraph (3) of Article 30, the amount equivalent to the previous inheritance tax.

On October 1, 2014, the tax credit amount on short-term inheritance should be deducted from KRW 00,000,000, and the tax credit amount on short-term inheritance should be calculated again, and on October 1, 2014, the tax credit amount on short-term inheritance was imposed on the plaintiff et al. (hereinafter referred to as the "disposition in this case").

E. The Plaintiff dissatisfied with the instant disposition and filed an objection on October 8, 2014, and filed an appeal with the Tax Tribunal on November 6, 2014. However, the Tax Tribunal dismissed the Plaintiff’s appeal on June 5, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 to 3, and 9, each of the arguments

The purport of the whole

2. Whether the instant disposition is lawful

A. The parties' assertion

1) The Plaintiff’s value of the share of the re-inherited due to the death of the deceased KimE before the payment of inheritance tax.

the value of the property before the death of the net bestD, and the net KimE

Since the amount of inheritance tax has been paid, the net KimE consumed out of the value of the previous inherited property.

The reason is that the disposition of this case, which deducts the amount of inheritance tax of this case from the above amount, is illegal and unjust.

2) The Defendant: (a) the value of the share of re-inherited upon the death of the deceased KimE is the inheritance tax and gift tax.

Article 30(3) refers to the amount calculated by subtracting the amount of inheritance tax equivalent to the value of the previous inherited property from the value of the previous inherited property pursuant to Article 30(3). The deceased KimE’s remaining amount of KRW 0,000,000,000,000, which is the amount equivalent to the inheritance tax prior to the consumption of the deceased KimE, should be deemed as the value of the inherited property. Therefore, the instant disposition is lawful.

(b) Related statutes;

Attached Table 1 shall be as stated in the relevant statutes.

C. Facts of recognition

Each evidence set forth above, each of the evidence set forth in sub-paragraph 4 to 8 of sub-paragraph (including the number of each

In full view of the purport of the entire pleadings, the following facts can be acknowledged.

1) The network KimE and the plaintiff, the largestA, the largestB, and the highestCC, who are co-inheritorss after the network tearD died, around May 2008, shall be net KimE out of the net bestD's inherited property 00,000,000,000,000

Won, the plaintiff succeeded to KRW 0,00,000, KRW 000,000, KRW 0,000, KRW 0,000, KRW 200, KRW 000,000, and KRW 0,000,000, and the most available property, while the inheritance tax is jointly and severally liable and otherwise available within the scope of the inherited property by four persons except the net KimE, four persons except the net KimE shall be equally apportioned (hereinafter referred to as "the agreement on the division of inherited property of this case").

2) On May 2008, the Plaintiff et al. agreed on the division of the inherited property of this case, etc., to the Defendant on May 2008, 2008, the taxable value of the deceased bestD’s inheritance was KRW 00,000,000, net KimE was KRW 00,000,000, and the Plaintiff

0,000,000,000 won, LAA 0,000,000,000 won, LB 0,000,000,000 won, LB 0,000,000 won, LCC

The inheritance tax return was filed to the effect that 0,000,000 won was inherited respectively.

3) The defendant, after undergoing a tax investigation, shall obtain the net maximum DNA inheritance tax including prior gift property, etc.

The taxable value shall be 00,000,000,000 won, the calculated tax amount shall be 0,000,000,000 won, and the determined tax amount shall be

It was corrected and decided as KRW 0,000,000 (including additional tax), and the network tearD excluding net KimE

Mys co-inheritorss KRW 0,000,000,000 inherited by the deceased KimE out of the deceased bestD's inherited property

Except for the remaining inherited property, the above inheritance tax was paid.

4) The deceased KimE was given a donation of KRW 000,000,000 before birth from the deceased ChoiD, but the deceased.

At the time of the death of the least DD, it did not have proprietary property, and the death of the net D and the instant case

According to the agreement on the division of inherited property, KRW 0,00,000 was succeeded to KRW 0,000,000. This was composed of KRW 0,000,000,000,000 for apartment units and deposits in the HG-dong located in the FG-si Hdong located in the FG-si. After that, at the time of the death of the GG KimE, the inherited property was reduced to KRW 0,000,000 for the above apartment units and the total amount of KRW 0,000,000 for the land and deposits in JJ-dong located in the II-Gu JJ-dong and KRW 0,000 for the total amount of KRW 0,000,000 for financial assets and KRW 00,000 for financial assets after the net KimE died, which is due to the decrease of KRW 00,000,000 for financial assets.

5) As seen earlier, the co-inheritors of the deceased Kim E, including the Plaintiff, around January 2013

High Court declared that the amount of tax credit for short-term re-Succession exceeds KRW 000,000,000 (the amount of tax credit for funeral expenses of KRW 0,000,000,000) as the taxable value of inherited property is 0,000,000,000 (the amount of tax credit for short-term re-Succession is 00,000,000,000,000), but the Defendant re-calculated the amount of tax credit for short-term re-Succession as indicated in attached Table 2 as KRW 00,00,000,000 as in the calculation table of the amount of tax credit for short-term re-calculated inheritance, the instant disposition was taken on October 1, 2014, imposing inheritance tax benefits

D. Determination

1) The tax credit system for short-term re-Succession under Article 30 of the Inheritance Tax and Gift Tax Act is short-term.

Article 30 (1) and (2) of the same Act explicitly provides that the principle that the amount of the inheritance tax before the commencement of the inheritance tax shall be deducted from the amount of the inheritance tax calculated on the inherited property before the commencement of the inheritance and the formula to seek the amount of the tax to be deducted in the case where the inheritance commences again within 10 years after the commencement of the inheritance, and the value of the inherited property in the formula is "value of the property before the commencement of the inheritance" in paragraph (3) of the same Article.

Article 30(3) of the Inheritance Tax and Gift Tax Act is a provision newly established only after the amendment by Act No. 6780 on December 18, 2002, which increases the amount of tax credit for short-term re-Succession by the heir.

In order to prevent the artificial increase of ‘property value of the previous inheritance' rather than ‘property of the previous inheritance' by failing to pay ‘amount equivalent to the previous inheritance tax' or by paying it as the heir's proprietary property, it is legislated to maintain equity by specifying the amount of tax deducted due to short-term inheritance, and to eliminate unnecessary disputes in the application of the law related to the concept of ‘property value of the previous inheritance' in the calculation formula.

In light of such legislative intent, the value of the inherited property shall be deemed to have been paid from all the inherited property before the inheritance tax was actually paid, regardless of which property was actually paid out of the inherited property before the inheritance tax and the proprietary property of the heir, and it is reasonable to calculate the amount equivalent to the inherited property before deducting the amount of the inherited property from the value of the previous inherited property. Moreover, as regards whether one of the co-inheritors paid the inherited property on behalf of the co-inheritors, the amount of the inherited property before deducting the amount of the inherited property from the value of the inherited property should be deemed to have

Furthermore, the legislative intent of the short-term inheritance tax credit system and Article 30 of the Inheritance Tax and Gift Tax Act

Comprehensively taking into account the overall system under paragraphs (1) through (3) and the language and text under Article 30 (3) of the same Act.

It is clear that the value of the inherited property before the inheritance refers to the value of the inherited property at the time of the inheritance, which is the basis of the calculation of the value of the inherited property, and that the value of the inherited property at the time of the inheritance at the time of the inheritance at the time of the inheritance at the time of the inheritance at the time of the inheritance, the value of the inherited property should be calculated by deducting the amount of the inherited property at the time of the inheritance at the time of the inheritance at the time of the inheritance at the time of the basic rules of the Inheritance Tax and Gift Tax Act, and that the value of the inherited property at the time of the inheritance at the time of the inheritance should be the value of each inherited property included in the inherited property at the time of the inheritance at the time of the inheritance, in light of the above provisions of the Inheritance Tax and Gift Tax Act, it shall not be considered that the amount of the inherited property at the time of the inheritance at the time of the inheritance at the time of the

2) In the instant case, as seen earlier, co-inheritors after the death of the deceased leastD shall be the deceased.

In full view of the fact that, at the time of the death of the least DD, the deceased KimE succeeds to KRW 0,00,000,000 from the inherited property; the inheritance tax on the entire inherited property is paid by the remaining co-inheritors with the agreement on the division of inherited property in this case; according to the agreement on the division of inherited property in this case, the deceased D reported the inheritance tax that, among the deceased D's best D's inherited property, the deceased KimE succeeds to KRW 0,000,000,000; and the inheritance tax imposed on the deceased D's inherited property with the remaining inherited property except the above KRW 0,00,000,000 is paid by the deceased D's inherited property, it is reasonable to deem that the other co-inheritors of the deceased D D, who returned the deceased KimE, paid the inheritance tax on the inherited property in lieu of their maximum D's inherited property value before calculating the remaining property value.

3) Ultimately, according to the above facts and relevant legal principles, “property value of the portion of re-Succession due to the death of the deceased KimE” is the value of the previous inherited property as shown in the separate sheet No. 2.

Death with the exception of the amount consumed by the deceased KimE out of KRW 0,000,000 (including donations before birth)

It is reasonable to view that the remaining property at the time of inheritance is KRW 0,00,000,000 calculated by deducting the amount of KRW 0,000,000, which is the amount equivalent to the inheritance tax prior to the death of the deceased, from the amount of KRW 0,000,00,000, which is the value at the time of the inheritance, which was the value of the inherited property at the time of the previous inheritance, i.e., the amount decreased due to exchange loss at the time of the previous inheritance. Therefore, the first Plaintiff’s assertion

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and it is so decided as per Disposition.

(c)