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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-7611 (Law No. 17, 2017)
Title
Calculation of Preliminary Donation and Inheritance Real Estate Value
Summary
The money transferred from the deceased constitutes a donation, and the calculation of legal reserve of inheritance property and the assessment of the inheritance tax base differs from the purpose and method. This circumstance does not have any binding force in evaluating the market value of inherited property.
Related statutes
Article 94 of the Income Tax Act
Cases
2017Du46301
Plaintiff-Appellant
IsaA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
oly 2017.17
Imposition of Judgment
. 14, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by