Whether the property actually donated within three years before the commencement of inheritance is converted to the property inherited pursuant to Article 4(1) of the Inheritance Tax Act (negative)

The provisions of Article 4(1) of the Inheritance Tax Act are provisions derived from the purpose of preventing the act of preventing unfair reduction of inheritance taxes by donating property to the heir prior to the commencement of inheritance before the commencement of inheritance to donate property subject to taxation of inheritance taxes to the heir before the commencement of inheritance, and there is no special provision on the taxable amount of inheritance taxes, and it does not mean that the substantial factual relations are inherited.

Article 4(1) of the Inheritance Tax Act

[Judgment of the court below]

Head of Dong Daegu Tax Office

Daegu High Court Decision 84Gu344 delivered on May 15, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

According to the reasoning of the judgment below, the court below acknowledged the fact that the plaintiff was donated to the non-party on February 10, 1973 (the 5.27 death of the same year) and completed the registration of ownership transfer in its name on the 15th convenience of the same month by selling and buying the land for the reason of registration, and then sold it to the non-party 140,500,000 won in Daegu Housing Co., Ltd. on May 6, 1980. The above fact-finding by the court below is just and there is no error of legal theory and there is no evidence that the court below found that the plaintiff continued to cultivate the above land for not less than eight years until he sold the land after being donated to the non-party on May 10, 1973 (the 5.27 death of the same year) and there is no evidence that the court below rejected the judgment of the court below from the record.

In addition, Article 4 (1) of the Inheritance Tax Act provides that the value of the property donated by an ancestor to his heir within three years before the commencement of the inheritance shall be calculated by adding the value of the inherited property to the value of the inherited property. The provision provides that the inheritance tax shall be calculated by adding the value of the property subject to taxation of the inheritance tax to the value of the inherited property is a provision that is derived from the purpose of preventing the act of avoiding the high rate of inheritance by donation to the heir before the commencement of the inheritance and by avoiding the application of the high rate of inheritance tax, and there is no special provision on the taxable amount of inheritance taxes, and it shall not be deemed that the substantial factual relations are inherited. Therefore, there is no reason to argue that the Plaintiff

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-sik (Presiding Justice)