Seoul High Court 2012Nu5260 ( November 01, 2012)

Cho High Court Decision 2010Du054 ( December 10, 2010)

(C) It is illegal to impose the additional tax on negligent tax on inheritance tax by adding up the amount of donated property in advance.

(C) Article 2(1) of the Inheritance Tax Act provides that a person liable for tax payment shall be subject to an additional tax on negligent tax returns on the inheritance tax by adding up the amount of the pre-donation property tax included in the taxable amount of inheritance tax, even if the amount of the pre-donation property was imposed at the time of

2012Du27152 Revocation of Disposition of Revocation of Inheritance Tax Imposition

B. Incidental Appellant

South AA. 4 persons

-Supplementary Appellee

Head of the District Tax Office

Seoul High Court Decision 2012Nu5260 Decided November 1, 2012

All appeals and supplementary appeals are dismissed.

The costs of appeal are assessed against the defendant, and the costs of appeal are assessed against the plaintiff.

While examining the grounds of appeal by appellant and the grounds of incidental appeal by comparing them with the records of this case and the judgment of the court below, it is clear that the grounds of appeal and the grounds of incidental appeal fall under Article 4 of the Act on Special Cases Concerning the Procedures of Appeal, and therefore, all appeals and supplementary appeals are dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final