Whether farmland to be used as a grave soil after commencement of the inheritance is non-taxable property of inherited property (negative)

The term "burial" under Article 1008-3 of the Civil Act, which is not included in the taxable value of inherited property pursuant to Article 8-2 (2) 2 of the Inheritance Tax Act, means only a tombstone already used as a tombstone at the time of the commencement of the inheritance, and it does not constitute a case where any farmland not originally used as a tomb is to be used as a tombstone after the commencement of the inheritance.

Article 8-2(2)2 of the Inheritance Tax Act, Article 1008-3 of the Civil Act

Plaintiff (Seoul General Law Firm, Attorneys Jeon Young-young et al., Counsel for the plaintiff-appellant)

Daejeon Head of the tax office

Daejeon High Court Decision 95Gu311 delivered on October 20, 1995

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

According to the reasoning of the judgment of the court below, the court below held that Article 1008-3 of the Civil Act, which is not included in the taxable value of inherited property pursuant to Article 8-2 (2) 2 of the Inheritance Tax Act, means only a grave already used as a grave at the time of the commencement of the inheritance, and it does not constitute a case where a farmland which has not been used as a grave is used as a grave after the commencement of the inheritance, and it does not constitute a case where it is used as a grave. The decision of the court below is

In addition, the issue of whether an inheritor intended to evade inheritance tax is related to the non-taxation of inheritance tax under the above provision, and there is no relation to the non-taxation of inheritance tax under the above provision, and thus, the assertion pointing out the entire burden of proof cannot be accepted. All arguments are

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

Justices Kim Jong-soo (Presiding Justice)