Seoul High Court-2017-Nu-40497 (Law No. 11, 2017)

(C) A debt to be deducted from the value of the inherited property shall be deemed to have been made clear at the time of the commencement of the inheritance by the decedent with the nationality of the predecessor.

(Summary of the Supreme Court) It is reasonable to view that the taxpayer has the burden of proving that the debtor's obligation to be deducted from the value of the inherited property is certain at the time of the commencement of the inheritance with the ultimate burden of the decedent at the time of the commencement of the inheritance.

Public charges, etc. deducted from the value of inherited property under Article 14 of the former Inheritance Tax and Gift Tax Act;

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition