The legality of taxation by which the Korea Appraisal Board reported the appraised value of the property at the value of the inherited property before the commencement of the inheritance.

According to Article 9(1) of the Inheritance Tax Act and Article 5(1) of the Enforcement Decree of the same Act, the determination of the value of inherited property shall be based on the market price in principle: Provided, That when it is difficult to calculate the market price, the determination of the value of inherited property shall be based on exceptional other supplementary evaluation methods, and the market price refers to the value that is generally recognized as a case of free transactions between many and unspecified persons according to the current state of each property at a special time. Therefore, the assessment value appraised by a certified public appraiser affiliated with the

Article 9 of the Inheritance Tax Act, Article 5 of the Enforcement Decree of the Inheritance Tax Act

December 24, 1985 (Gong70No 330)

Plaintiff 1 and two others

hill of the tax office

The plaintiffs' claims are dismissed.

Litigation costs are assessed against the plaintiffs.

The part of the inheritance tax imposed by the Defendant against the Plaintiffs as of March 28, 1984, which exceeds KRW 157,219,078 and KRW 31,443,855 (it seems that the amount of the inheritance tax actually imposed by the Defendant is erroneously stated in KRW 146,515,226, and KRW 28,503,045, which exceeds KRW 132,253,480, and KRW 26,450,696, which is the defense tax imposed by the Defendant) shall be revoked. The costs of the lawsuit shall be borne by the Defendant.

Comprehensively taking account of the purport of the arguments in the above statement No. 1 (Calculation Statement), No. 4-2 (Investigation Statement) and No. 3 (Detailed Statement) no dispute over the establishment, the deceased non-party 1 was deceased on Apr. 21, 1983, and the deceased 2, the deceased 3 and the deceased 1 were co-inheritors of 386,896,349 won, the deduction amount of 225,000 won, the total amount of 05,000 won deducted from 160,000 won for the above statement No. 40,000 won, 205,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 15,06,06,000 won for land.

According to the above law, the plaintiffs' legal representative did not conduct an appraisal of the above real estate at all, the market price of the above land at issue is 50,53,050 won which is the standard market price and 150,000 won which is the above 150,000 won which is the maximum market price at the time of commencement of inheritance. According to the above law of 30,00 won which is the maximum market price at the time of commencement of inheritance, the appraisal value of the above 195,735,00 won which is the value of the above 10,00 won which is the value of the above 10,000 won which is the value of the above 30,000 won which is the market price at the time of commencement of inheritance, and the appraisal value at the time of the above 1,50,000 won which is the value of the above 1,000,000 won which is the value of the above property at the time of commencement of inheritance, it is difficult to view that the above appraisal value at the market price at the 1.

Therefore, the plaintiff's claim of this case seeking partial revocation on the ground that the taxation disposition of this case is unlawful is without merit, and it is dismissed. It is so decided as per Disposition by the assent of all participating parties.

Judges Lee Jae-ho (Presiding Judge)