Daejeon High Court 2008Nu2802 (209.04.09)

Cho High Court Decision 2008Na0504 (Law No. 24, 2008)

Whether the acquisition value of inherited assets is illegal at the time of inheritance as the evaluation amount;

If an inheritance tax was imposed on a favorable tax amount due to the application of the standard market price at the time of inheritance, calculating the acquisition value of the transferred property by applying the standard market price is imposed in accordance with the consistent standard for reasonable grounds. Thus, the provision of this case reflecting this cannot be deemed an invalid provision that infringes on the property right.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal by appellant is not accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the Supreme Court's opinion is consistent with the majority opinion of Justice to dismiss the appeal in accordance with Article 5 of that Act, and the decision is the same as the order.