beta
Case Number of the immediately preceding lawsuit
Busan High Court-2016-Nu-22797 ( October 03, 2017)
Title
(C) It is reasonable to deem that the deceased was liable to the deceased’s siblings at the time of death.
Summary
(C) In light of the above legal principles, it is reasonable to view that the deceased’s act of selling real estate and selling it to the extent that the deceased’s act of selling it is reasonable to deem that the deceased’s act of selling the real estate and selling it to the extent that the deceased’s act of selling it is reasonable to deem that the deceased’s act of selling it was necessary to pay the deceased’s punishment at the time of death.
Related statutes
Article 14 of the Inheritance Tax and Gift Tax Act (Public Charges, etc. Deducted from Value of Inherited Property)
Cases
Supreme Court-2017-Du-38256 ( October 20, 2017)
Appellant
○ Head of tax office
Appellee
○ ○ ○
Judgment of the lower court
Busan High Court-2016-Nu-22797 ( October 03, 2017)
Imposition of Judgment
on October 2017 06
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by