(영문) 서울행정법원 2014.10.16 2014구합54608

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(영문) 서울행정법원 2014.10.16 2014구합54608

상속세부과처분취소

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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. As the Plaintiff’s spouse B (hereinafter “the deceased”) died on July 2, 2010, inherited the building, land, deposits, etc., including three-story detached houses (hereinafter “instant building”) owned by the deceased, the Plaintiff reported and paid KRW 257,416,832, which is divided the officially announced price of the instant building and the site into the land and the standard market price of the housing, as the inherited property of the instant building. On January 31, 201, the Plaintiff reported and paid KRW 1,000,000,000 as the inheritance tax and the property inherited from the deceased on January 31, 2011.

B. After November 2, 2011, the Defendant: (a) rendered a correction and determination of KRW 1,326,480 of the inheritance tax on the inheritance on July 2, 2010, the value of the building of this case was KRW 216,736,197 to the Plaintiff on the ground of an error in the calculation of the value of the building of this case; (b) however, the Seoul Regional Tax Office’s full amount of the deposit for the building of this case was deducted from the inheritance liability; (c) accordingly, (d) made an audit and determination of the inherited property value of the building as a security deposit pursuant to Article 66 of the Inheritance Tax and Gift Tax Act (amended by Act No. 12168, Jan. 1, 2014; hereinafter “Premium Tax Act”); and (d) made a correction and notification of KRW 1,00,000,000 of the inherited property value of the building of this case to the Plaintiff on July 2, 2010.

(hereinafter “instant disposition”). C.

After filing an objection on May 15, 2013, the Plaintiff filed a tax appeal on July 17, 2013, but received a decision of dismissal from the Tax Tribunal on December 27, 2013.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 4, the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion (i.e., the value of inherited property) is in principle equivalent to the market price as of the date of inheritance, and the actual value of the property in question.

참조조문

-상속세 및 증여세법 제66조

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