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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On April 3, 2013, the Plaintiff succeeded to D’s land and its ground buildings in the East Sea (hereinafter referred to as “instant real estate,” and only the building was referred to as “instant building”). The instant building was registered as an aggregate building, which is a sales facility, business facility, and neighborhood living facility on the 1st floor above the ground, and as a commercial building in the 35th room from the date of new construction.
B. On October 31, 2013, the Plaintiff assessed the value of inherited property of the instant real estate as KRW 5,626,33,333 under Article 61(5) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 12168, Jan. 1, 2014; hereinafter “Gift”) and reported and paid KRW 335,125,09 of the inheritance tax accordingly.
C. In evaluating the value of the building of this case on April 16, 2014, the Defendant calculated the largest amount among the conversion price of rent, etc. under Article 61(5) of the Inheritance and Gift Tax Act (hereinafter “the first evaluation method”), ② the standard market price under Article 61(1)2 of the same Act (hereinafter “the second evaluation method”), ③ the appraisal price of the property for creation of mortgage, etc. under Article 66 of the same Act (hereinafter “third evaluation method”), and calculated by taking the total value of the building of this case into account KRW 335,125,09 to KRW 834,875,116 of the previous return and payment by the Plaintiff as the total amount of the determined tax amount (hereinafter “instant disposition disposition”).
On May 15, 2014, the Plaintiff filed an objection against the original disposition of this case and received a reduction of KRW 118,756,779 due to an error in the usage index and adjustment rate of the real estate of this case and KRW 12,660,593 of the appraised value of other assets, and received a refund of KRW 67,31,889 of the inheritance tax.
E. On June 26, 2014, the Plaintiff filed an appeal against the instant original disposition with the Tax Tribunal, and the Defendant erred in allocating the area of the underground floor of the instant building.