Where liability, etc. is deducted from the taxable value of inherited property, whether incidental status is recognized or not (Reversal judgment);

Where the amount obtained by subtracting debts, etc. from the taxable value of inherited property is incidental, it shall not be deemed zero, and it shall be recognized as an incidental amount as it is, without regard to " zero"

Article 13 of the Inheritance Tax and Gift Tax Act

1. The defendant's appeal is dismissed.

2. All costs of the lawsuit shall be borne by the defendant.

1. Purport of claim

The Defendant’s disposition of imposition of KRW 61,668,659 against the Plaintiff on June 18, 200 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning for the court's explanation on this case is as follows: "61,68,659 won (=37,91,056 won (=71,331,310 won X 53.26%) of the third part of the judgment of the court of first instance + [17,621,82 won (=33,086,420 X 53.26%) of the additional tax for failure to file a return + 6,05,776 won (=11,370,210 won X 53.26%) of the third part of the judgment of the court of first instance, other than adding "1,370,210 won)" of the judgment of the court of first instance as stated in Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.