Whether the land is included in the inherited property where an heir completed the registration of ownership transfer with respect to the land donated to an ancestor after the commencement of inheritance (affirmative)

A. Even if the heir received a donation from the inheritee before the death of the inheritee, if the registration of transfer of ownership in the inheritor’s name was made after the commencement of the inheritance, the land still belongs to the inherited property.

B. If the decedent sold the land one year prior to the death of the decedent, even if he received the intermediate payment and the balance within one year from the death of the decedent, it shall not be included in the taxable amount of inheritance taxes.

(a) Article 2 of the Inheritance Tax Act, Article 186 of the Civil Act;

B. Supreme Court Decision 88Nu3185 decided Feb. 14, 1989 (Gong1989,433)

Lee Jong-ju et al., Counsel for the defendant-appellant

Head of Pyeongtaek Tax Office

Seoul High Court Decision 88Gu12037 delivered on November 14, 1989

All appeals are dismissed.

The costs of appeal are assessed against each of the plaintiffs and the defendant.

1. As to the grounds of appeal by the plaintiffs' attorney:

The court below held that the land of six parcels, including the land of 136-2 to 198 square meters, the land of 136-2 to 198 square meters, Chungcheongnam-dong, Chungcheongnam-dong, Chungcheongnam-do, is not deemed to have been donated before the death of the land, and even if the land was donated, since the registration of transfer of ownership in the name of the above plaintiff was made after the commencement of the inheritance, the land still belongs to the inherited property. The judgment of the court below is justified and there is no violation of the rules of evidence or the violation of the reasoning of the judgment, such as the theory of lawsuit

2. As to the grounds of appeal by Defendant Litigation Performers:

Article 7-2 (1) of the Inheritance Tax Act provides that where an ancestor disposes of inherited property within one year prior to the commencement date of inheritance, the amount shall be included in the taxable value of the inherited property if the amount is at least 50 million won by kind of the property and is prescribed by the Presidential Decree. According to the court below's established decision, the interest transfer, the decedent of the plaintiffs, died on December 18, 1984, and one year prior to May 16, 1983, the above interest transfer and the transmission transfer on May 16, 1983 sold the land on the land of 405-1 and 800 square meters in Song-dong, Song-dong, Tai-dong, Tai-dong, Tai-dong, Yan-dong, the use of part of the proceeds from sale is not verified, and the above legal principle does not vary merely because the decedent received the intermediate payment and the remainder within one year after the death of the party members (see Supreme Court Decision 88Nu3185, Feb.

There is no error in the misapprehension of legal principles or incomplete deliberation, such as theories in the judgment below.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Yoon Young-young (Presiding Justice)