Early High Court Decision 2009Du4162 (No. 28, 2010)

The propriety of the disposition of this case at the market price of the inherited property( apartment) is a similar sale example price.

The comparable apartment is different from the number of floors, but the living range in the apartment is the same as that in the apartment complex and transacted at a similar price, the disposition that deemed the price of similar trading case as the market price is legitimate.

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

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1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of KRW 133,200,670 against the Plaintiff on November 6, 2008 shall be revoked.

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1. Details of the disposition;

가. 원고는 남편인 오AA가 2006. 5. 6.(이하 '상속개시일') 사망함에 따라 오AA의 재산인 BB시 CC구 DD동 11 @@CC3 제301동 제3303호(이하 '이 사건 아파트') 등을 상속받았다.

B. On September 19, 2006, the Plaintiff calculated the total amount of inherited property as KRW 2,291,426,755, including the value of the apartment of this case, which is the standard market price of KRW 981,00,00,00, and filed an inheritance tax return, and paid the above inheritance tax amount of KRW 166,756,816.

C. Accordingly, on November 6, 2008, the defendant denied the value of the inherited property of the apartment of this case reported by the plaintiff and calculated the value of the inherited property of this case as KRW 1,550,000 on March 14, 2006 by calculating the value of the inherited property of this case as KRW 2,860,426,755 (hereinafter referred to as the "sale case value") by calculating the total value of inherited property of this case as KRW 460,051,653 as property, the use of which is unclear among the disposal property of this case within two years prior to the date of commencing the inheritance, as inheritance tax amount of KRW 532,90,00,00 (including additional taxes) within the same complex as the apartment of this case, and eventually, notified the plaintiff of the total amount of inherited property tax of KRW 460,051,653 as inheritance tax (hereinafter referred to as the "sale case value") and then deducted the inheritance tax amount of KRW 36164,6164,6664,0.

D. The Plaintiff appealed and filed an objection on February 2, 2009, and the director of the Central District Tax Office dismissed the objection on June 18, 2009, and re-examineed the property, the use of which is unclear.

E. Accordingly, on September 18, 2009, the Defendant deducted the property, the use of which is unclear from the taxable value of inherited property, and calculated the total inheritance tax (including additional tax) of the inheritor (including three other children), including the Plaintiff, by KRW 29,957,494 (the final amount of inheritance tax of KRW 232,94,140) by the heir (including the Plaintiff), including the Plaintiff, at KRW 133,200,670 (including additional tax).

F. In other words, the Plaintiff filed an appeal with the Tax Tribunal on November 20, 2009, and received a decision to dismiss the appeal on May 28, 2010.

G. On the other hand, the contract date, sales amount, etc. of the apartment in the same area as the comparable apartment and the apartment in the same complex as the apartment in this case are as shown below.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2 and 5 (including each number), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

Compared apartment is limited to the apartment of this case and the area of the apartment of this case. 302, 4, and 301, 33, the same number of floors and directions of the apartment of this case, which are south south, are different from the apartment of this case, and the standard market price of the apartment of this case is less than 29,000,000 compared to the apartment of this case. Thus, the sales price of the apartment of this case cannot be deemed the market price of the apartment of this case. Since the apartment of this case is difficult to calculate the market price pursuant to Article 60 (3) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 201; hereinafter referred to as the "former Inheritance Tax and Gift Tax Act"), the value of the inherited property should be calculated based on the standard market price under Article 61 (1) 4 of the former Inheritance Tax and Gift Tax Act. Therefore, the disposition of this case by the defendant

(b) Statutes;

It is as shown in the attached Table related statutes.

C. Determination

(1) According to Article 60(1) and (2) of the former Inheritance Tax and Gift Tax Act and Article 49(1) and (5) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 20720, Feb. 29, 2008; hereinafter “former Enforcement Decree of the Inheritance Tax and Gift Tax Act”), the value of the property on which the inheritance tax is levied is based on the market value as of the date of commencing the inheritance. The market value includes the transaction value where there is a transaction of the pertinent property where there is a transaction for the pertinent property between many and unspecified persons for a period of six months before or after the base date of appraisal, and includes the transaction value where there is a transaction for the pertinent property during the period of six months before or after the base date of appraisal, on the other hand

(2) 살피건대, 앞서 든 증거, 을 제3, 4호증(각 가지번호 포함)의 각 기재에 의하면, BB시 CC구 DD동 9번지에는 @@ CC1단지, 같은 동 10번지에는 @@ CC2번지, 같은 동 11번지에는 @@ CC3단지가 각 연접하여 있는데 이 사건 아파트와 비교대상아파트는 같은 @@ CC3단지에 속하는 사실 상속개시일이 속한 2006. 5.경 이 사건 아파트의 시세에 관하여 GG은행 부동산시세정보에는 상한가가 1,635,000,000원, 평균가가 1,560,000,000원, 하한가가 1,500,000,000원이고, XXXXX 시세정보에는 상한가가 1,550,000,000원, 하한가가 1,450,000,000원이고, 국세청 시세표에는 상한가가 1,600,000,000원, 평균가가 1,510,000,000원, 하한가가 1,420,000,000원 인 사실, 2006. 4. 28. 당시 공동주택 기준시가는 이 사건 아파트가 981,000,000원, 비교대상아파트가 952,000,000원인 사실이 인정된다.

여기에 거래시기상 이 사건 상속개시일은 2006. 5. 6.이고 비교대상아파트의 매매계약일은 2006. 3. 14.로서 서로 근접한 점 이 사건 아파트와 비교대상아파트의 대지면 적은 30.531㎡, 건물면적은 163.74㎡로 서로 동일한 점, 비교대상아파트는 이 사건 아 파트와 동수와 층수가 서로 다르기는 하지만 @@ CC3단지라는 같은 단지에 속함으로써 아파트 내 생활범위가 동일한 점, 이 사건 아파트와 같은 단지 내 같은 면적 의 아파트들 중 이 사건 아파트와 면적이 비슷한 아파트들은 평균 1,550,000,000원 정도로 매매된 점, 또한 이 사건 아파트는 방향이 동남향이므로 서남향인 비교대상아파트 보다 실제 거래가가 높게 형성될 것으로 보이는 점에 비추어 보면, 이 사건 아파트와 면적・위치・층수・구조 등이 동일하거나 유사한 재산인 비교대상 아파트의 매매금액이 상속개시일 당시 이 사건 아파트가 불특정다수인 사이에 자유로이 거래가 이루어지는 경우에 통상 성립된다고 인정되는 객관적인 교환가치를 반영하고 있다고 보인다. 따라서 피고가 비교대상 아파트의 매매금액을 이 사건 아파트의 시가로 보아 내린 이 사건 처분은 적법하다.

3. Conclusion

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