early 2013west 4496

It is reasonable to deny the evaluation of the value of the inherited property of the issue insurance policy as the right to receive a regular payment, and to make a decision by evaluating it as the paid-in premium.

On the other hand, it is reasonable to calculate the amount by supplementary evaluation methods for the refund amount of premiums in light of the fact that the amount to be paid is fixed by the terms and conditions at the time of cancellation of order, and that it is an indefinite amount such as the remaining period as provided in Article 62 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act or the calculation

Article 65 of the Inheritance Tax and Gift Tax Act

2014Guhap5729 Revocation of Disposition of Levying Inheritance Tax

Evaluation of rights under insurance contracts shall be a supplementary evaluation of the right to refund premiums with a high market price.

It is reasonable to calculate by a method.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

Maximum00 (00000-*****)*

LCC

LCC

Beneficiary (Death)

Legal inheritor

Legal inheritor

Legal inheritor

Legal inheritor

Legal inheritor

Payment Period

Temporary Payment

Temporary Payment

Temporary Payment

Temporary Payment

Temporary Payment

Commencement date of living funds

(monthly, 10 years)

April 2, 2012

April 2, 2012

April 2, 2012

April 2, 2012

Commencement Date of Pension

March 2, 2022

March 2, 2022

March 2, 2022

March 2, 2022

April 13, 2012

Total Insurance Contribution

000

000

000

000

000

Pension Payment Type

Life-long pension (basic pension, pension, 20 years guarantee, monthly);

Life annuity, strawer, etc.

Central 4 times, 20 years

Guarantee, Monthly)

Inheritance

Property

Evaluation

Reporting

000

000

000

000

000

Decisions

000

000

000

000

000

Differents

89,848,467

89,848,467

89,848,467

84,706,836

54,171,105

[Reasons for Recognition] Unsatisfy, Gap evidence 3, 4, 6 (including virtual number), Eul evidence 3

(2) Each entry and the purport of the whole pleading;

D. Determination

(1) Article 7(1) of the Inheritance Tax and Gift Tax Act provides that “The inherited property shall be the property vested in the decedent.”

all articles having economic value that may be converted into a corporation, and the law of property value; and

§ 60. The property on which inheritance tax is levied under this Act.

The value of a house shall be based on the market value as at the commencement date of the inheritance. The market value shall be free between many and unspecified persons.

transaction means the value generally deemed to have been formed if such transaction takes place. The market value

61 in consideration of the type, scale, transaction status, etc. of the property in question, where it is difficult to compute the amount;

The value assessed by the methods prescribed in Articles 65 shall be deemed the market value.

section 1.

In addition, Article 65(1) provides that "Conditional rights, the duration of existence of which is uncertain, and the profits of trust."

Right to receive or litigation and to receive periodical payments as prescribed by the Presidential Decree.

The method prescribed by Presidential Decree based on the nature, content, and the period of existence of the right.

section 60(1) of the Enforcement Decree of the same Act shall be appraised by the value of the property, and Article 60(1) of the same Enforcement Decree

on the basis of the value of rights, consisting of the terms and conditions as of the evaluation base date;

Article 62, "The value which shall be appraised by an adequate value taking into account the certainty and all other circumstances", and Article 62.

Paragraph (1) 1 shall be referred to in the Ordinance of the Ministry of Strategy and Finance based on the regular amount to be received in each year.

The sum of amounts calculated according to the applicable provisions is stipulated as "......."

Meanwhile, Article 14(2) of the Framework Act on National Taxes provides for the calculation of tax bases under tax-related Acts.

According to the substance regardless of the name or form of income, profit, property, act or transaction;

(b) provide that the application shall be in force;

(2) The instant insurance contract rights of this case in light of the health stand and the following circumstances

Since it is reasonable to see that the market price of Ri is a paid-in insurance premium, the instant disposition is legitimate.

(1) Article 60 (2) of the Inheritance Tax and Gift Tax Act shall be the Inheritance Tax and Gift Tax Act with the definition corresponding to the essence of

The Inheritance Tax and Gift Tax Act Article 60 (3) of the Inheritance Tax and Gift Tax Act provides that there is no other provision on the definition of the market price.

Where it is difficult to compute the market price under paragraph (2), it shall be an alternative and Articles 61 through 65 of the Inheritance Tax and Gift Tax Act.

Article 61 or 65 of the Inheritance Tax and Gift Tax Act provides for the reasonable presumption of the market price.

in full view of the fact that the evaluation method is prescribed, the Inheritance Tax and Gift Tax Act shall be

Value assessed by the methods as referred to in Articles 61 through 65, shall be the value of the property on which the inheritance tax is levied.

applicable to the market price that is the basis for calculating B. (Supreme Court Decision 2012Du3200 Decided June 14, 2012)

[Reference]

② The date of death of the largestA is within the period of cancellation (15 days) of the insurance contract of this case, but the insurance contract of this case is

The contract takes effect upon such conclusion, and the right to withdraw an offer is made by a consumer; or

If a purchaser intends to change his/her intention within a certain period after concluding a contract, it is easy to do so in a contractual relationship.

The consumer is a right to escape, and the consumer has expressed its intent from an already established contract.

It has the nature of a special right of rescission that is not specifically binding.

Considering that the insurance contract becomes effective by the conclusion of the contract, and is within the period of cancellation of the contract.

also acquire rights under an insurance contract.

③ Meanwhile, the Plaintiff et al. comprehensively succeeds to and acquires the right of the leastO by inheritance.

In accordance with the terms and conditions of the instant insurance contract, the right to refund insurance premium and the right to receive the installment fund were acquired respectively.

The right to refund insurance premiums shall be acquired when the condition of suspension, such as cancellation of order or cancellation of intermediate termination, is fulfilled.

Conditional Rights (the occurrence or extinction of the effect of such conditional legal action

Article 65 of the Inheritance Tax and Gift Tax Act is applicable to the right dependent on the fulfillment of an uncertain fact, and the market value is the market value.

Paragraph 1 of this Article and Article 60 subparagraph 1 of the Enforcement Decree of the same Act shall apply to the evaluation based on the value of the future rights.

The facts constituting the contents of the terms as of this day, certainty of the fulfillment of the terms, and all other circumstances shall be taken into account.

The terms and conditions of the insurance contract of this case can be evaluated as "reasonable value". However, under the terms and conditions of the insurance contract of this case,

If the insurance premium is withdrawn, the market price of the right to refund the insurance premium can be received in full.

It is the paid-in premium.

On the contrary, the entitlement to a periodical fund is the market price under Article 65 of the Inheritance Tax and Gift Tax Act and Article 62 of the Enforcement Decree

The market price is less than the right to refund the premium as seen earlier.

④ As above, either the market price for the right to refund insurance premiums or the market price for entitlement to periodic payments.

For the purpose of assessing rights under the insurance contract of this case at the market price,

The supplementary assessment method shall apply when it is impossible to calculate the price that is traded by many and unspecified persons.

Therefore, it is reasonable to select the way to evaluate as close as the market price as possible, and the right to refund the premium.

The amount payable under the terms and conditions of the contract is determined when the condition of cancellation of order is established;

On the contrary, the fixed amount shall be remaining as provided in Article 62 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.

Article 14 (2) of the Framework Act on National Taxes is an indefinite amount, such as calculation, and Article 14 (2) of the same Act.

The tax base is based on substantial benefits, such as providing for the application of regulations;

If only the entitlement to a periodical fund is based, the time of death of the heir or the conclusion of an insurance contract.

Since it is possible to manipulate the tax base of inheritance tax, it is against the equitable taxation (the death of the decedent).

Inheritance tax which is written on the ground of the occurrence of entitlement to a periodical fund by entering into an insurance contract at the time;

(1) The amount of inheritance tax and insurance premiums assessed as entitled to receive the due fund by withdrawing the contract;

Considering the difference in the amount of inheritance tax assessed as equitable, this may reduce the amount of inheritance tax.

The head of Yangcheon Tax Office

July 18, 2014

August 22, 2014

1. The plaintiff's claim is dismissed.

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

The disposition of imposing inheritance tax of KRW 000 (including additional tax) imposed on the Plaintiff on July 10, 2013 by the Defendant shall be revoked.

1. Details of the disposition;

A. A. On March 16, 2012, the Plaintiff died on March 16, 2012, and his spouse KimB, the Plaintiff, the largestCC, the leastDD, and the Maximum E (hereinafter “Plaintiff, etc.”) succeeded to the property of the largestA.B on September 30, 2012, the Plaintiff, etc.: (a) on September 30, 2012, the Plaintiff, etc.: (b) on the ground that “the Plaintiff, etc. is the contractor of the largestA, and the Plaintiff, etc. is the insured and the beneficiary, and (c) the right under eight insurance contracts, such as the IBK D Aggregate Pension Insurance and the Nong Forest Savings and Gift Tax Act (hereinafter “Inheritance Tax and Gift Tax Act”); (d) Article 62 of the Enforcement Decree of the same Act, “the right to receive an ordinary amount of money” (hereinafter “right to receive an inheritance tax”); and (d) on the ground that the inheritance tax was assessed as KRW 000,000,000 under the insurance contract.

Since the right to receive a periodical payment has not occurred, the value of inherited property is ‘payment insurance premium and the amount equivalent thereto'. For the reason that "the value of inherited property is ‘the value of inherited property', an additional assessment of 000 won was made, and an excess amount of 000 won was determined and notified (including additional tax) of inheritance tax amount of 000 won (including additional tax) added to the value of inherited property reported, the aggregate amount of 000 won of inheritance tax was determined and notified (hereinafter referred to as "disposition of this case"). The plaintiff appealed against this and filed an appeal on October 14, 2013, but was dismissed by the Tax Tribunal on December 24, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 5, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

A. The plaintiff's assertion

Of the insurance contracts entered into by OO, No. 1BK Pension Policy, No. 1209, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2016, No. 2010, No. 2016, No. 2016, No. 2016, No. 2016, No. 2016, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 2010, No. 30, No. 2010, No. 3).

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) On March 2, 2012, immediately before the death, LA paid the insurance premium in lump sum on March 2, 2012 with the IBK Pension Insurance Co., Ltd. and four pension coverage contracts (IBK Pension Insurance, paid-in insurance premium of KRW 0 billion). On March 13, 2012, Alanz Life Insurance Co., Ltd. and one immediate pension insurance (IBK Pension Insurance, paid-in insurance premium of KRW 0 billion) and one immediate pension insurance (IBK pension insurance, paid-in insurance premium of KRW 0 billion).

(2) According to the terms and conditions of the instant insurance contract, the following provisions are stipulated.

Insurance

Terms and Conditions Doz. IBKD

Pension Insurance

○○ Withdrawal: A policyholder may withdraw an offer within 15 days from the date of the subscription. The insurance premium shall be refunded within 3 days from the date of the receipt of the withdrawal of an offer at the time of withdrawal. The amount of pension payable: The amount of a living fund of the life fund of the life fund of the time of commencement of the subscription: The relevant amount of a living fund calculated by calculating the accumulated amount of the basic pension premium at the time of commencement of the pension from among the life pension: The amount of a relevant amount of a living fund of the corresponding amount of a living fund calculated by making the accumulated amount of the basic pension at the time of commencement of the pension to be paid in a lump sum payment: A refund on termination of the subscription calculated by making the annual amount of a ten-year pension to be 1.5 times or twice a pension amount after the commencement

An immediate pension insurance policy: A policyholder may withdraw an offer within 15 days from the date of the cancellation of an offer. The insurance premium shall be refunded within three days from the date of the receipt of the withdrawal of an offer at the time of the withdrawal of an application. The amount of annuity: The amount of early concentration (20 years guarantee): From the commencement date of an application for a new pension to the next ten year: The annual amount of a pension calculated by multiplying the amount of an annual pension by the early concentration rate chosen by the contractor from the commencement date of the application for a new pension to the early ten years: The 00 payment date of the pension: one month after the commencement date of the guarantee; the first day of the insurance contract shall be paid on the relevant date; however, the contractor may terminate the insurance contract at any time before the termination of the contract (excluding the life annuity type); the amount of an insurance policy without dividends shall be 10 years from April 2, 2012 through 10; the amount of an insurance policy shall be 30 days from March 2 through 10, 2022; the Plaintiff shall be paid KRW 104 to 18.7.7.7.14

(3) The date of the instant insurance contract and the date of its commencement are as follows.

Description of Goods

Contents of Contract

IBK for undistribution IBK

Alley-pension insurance

IBK for undistribution IBK

Alley-pension insurance

IBK for undistribution IBK

Alley-pension insurance

IBK for undistribution IBK

Alley-pension insurance

Undividended Dividends

Algerts

Immediate Pension Insurance

Date of contract

The maturity date of March 2, 2012, March 2, 2012, 2012

- March 2, 202, March 2, 2022, 202, March 2, 2022, 202

Contractor

LAA

LAA

LAA

LAA

LAA

Insured