Seoul High Court 2011Nu14762 ( November 17, 2011)

Cho High Court Decision 2009J3250 (No. 12, 2010)

(C) If the value of the inherited property is calculated by calculating the value of the inherited property at the average appraisal price of two appraisal corporations, it is legitimate.

(C) If the inheritance tax base is not reported within 6 months from the date the inheritance commences, it is legitimate to calculate the value of the inherited property at the arithmetic average of the appraisal values by two appraisal corporations, and if the heir does not report the inheritance tax base within 6 months from the date the inheritance commences, the inheritance tax is imposed on the deceased, and the cause and burden of the gift tax

2011Du32294 Revocation of Disposition of Revocation of Inheritance Tax Imposition

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The director of the North Incheon National Tax Office

Seoul High Court Decision 2011Nu14762 Decided November 17, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final