1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Upon the Plaintiff’s death on December 7, 2009, the Plaintiff completed the registration of ownership transfer due to inheritance by agreement and division on December 7, 2009 with respect to “Seoul Gangnam-gu Seoul apartment 209 Dong 402 (hereinafter “instant apartment”) owned on April 28, 2010.”

B. On December 10, 2009, the Plaintiff assessed the value of the apartment at issue as KRW 1.35 billion, which is the selling price of the apartment at issue, 212 Dong 204 (hereinafter “non-intersectioned apartment”) within the same complex, and reported and paid KRW 60,43,150 on June 11, 201, including the inherited property other than the pertinent apartment at issue.

C. As a result of the inheritance tax investigation on the Plaintiff, the Defendant assessed the market price of the at issue apartment rather than the sales price of the apartment subject to comparison, not the sales price of the apartment, as KRW 1.62 billion, which is the sales price of the 212 Dong Dong Dong 901 (hereinafter “sale case apartment”) in the same complex that entered into a sales contract on August 27, 2009, and determined and notified the Plaintiff on May 1, 2012, by including the difference in the taxable value of inherited property.

(hereinafter “instant disposition”) D.

The Plaintiff appealed and filed an appeal on July 30, 2012, but was dismissed by the Tax Tribunal on November 20, 2012.

[Reasons for Recognition] Evidence Nos. 1 to 3, Evidence No. 1 to 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s apartment subject to comparison is the same as the instant apartment. The “area, location, purpose of use, and category” under Article 49(5) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 22042, Feb. 18, 2010; hereinafter “Enforcement Decree of the Inheritance Tax Act”) was amended on February 2, 2012, the said Enforcement Decree added “standard market price” under Article 49(5) of the Enforcement Decree of the Inheritance Tax Act, and “the national bank price list” is not the subject of comparison under the Enforcement Decree, and ③ sales example apartment.