Whether a disposition to include interest on a specific bond in the value of the inherited property is null and void (incompetence in hearings)

interest on a specified bond included in the value of the inherited property does not constitute grounds for invalidation.

Article 17 (Taxable Amount of Inheritance Tax and Gift Tax)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by