The place of use of estimated inherited property must be proved by the heir.

The defendant's disposition is legitimate, since it is not objectively clear whether the expenditure for the use claimed by the plaintiffs was made in the inherited property of this case or from other property.

Article 15 of the Inheritance Tax and Gift Tax Act (Presumption of Inheritance of Disposal Property, etc.)

1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

On February 1, 2006, the Defendant revoked each inheritance tax imposition disposition of KRW 122,277,727 against Plaintiff ○○○, KRW 133,187,107 against Plaintiff ○○○○○, KRW 49,281,757 against Plaintiff ○○○○, and KRW 116,465,00 against Plaintiff ○○○○, respectively (The Plaintiff stated only the total amount of inheritance tax imposed on the Plaintiffs in the purport of the claim, but it appears to dispute the inheritance tax imposed on each Plaintiff).

1. Details of the disposition;

A. The Plaintiffs, as the inheritors of the deceased ○○○○○○○ on November 5, 2002, reported KRW 3,676,464,189 to the Defendant on May 6, 2003 as the value of inherited property, and paid KRW 588,715,670 in total as inheritance tax.

B. After investigating the plaintiffs' inherited property, the defendant confirmed that ○○○○ transferred ○○○○○○-dong ○○○○○○-dong on September 10, 199 and received KRW 1,778,368,120 from the proceeds of the transfer. The defendant confirmed that the defendant received KRW 1,778,120 from the proceeds of the transfer, which was within two years before the date of commencing the inheritance, from the date of December 30, 200 to December 12, 2001.

2. The disbursement of KRW 778,368,120 (hereinafter “instant estimated inherited property”) received between the parties is objectively unclear, and the Plaintiffs presumed it as inherited property. On February 1, 2006, the Plaintiffs rendered a disposition imposing inheritance tax of KRW 421,211,598 (hereinafter “instant disposition”).

Facts without dispute, Gap evidence 1, 2, 11-4, Eul evidence 1-4, Eul evidence 1-1-4, 1-2-1, 2-2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

In the instant presumed inherited property, ○○○ deposited KRW 115,242,359 among them, and disbursed KRW 359,086,181 as the apartment sale price, and paid KRW 25,628,390 as the global income tax is sufficiently proven by transaction documents. Thus, only the remaining KRW 278,41,190 is objectively unclear. This amount is not presumed to be inherited property because only the remaining 278,41,190 is objectively unclear. This amount is deemed to be an amount under Article 15(1)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 6780, Dec. 18, 2002; hereinafter the same shall apply) and Article 11(5)2 of the former Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 17828, Dec. 30, 2002; hereinafter the same shall apply).

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

Article 15 (1) 1 of the former Inheritance Tax and Gift Tax Act and Article 11 (1) and (2) of the former Inheritance Tax and Gift Tax Act, where an ancestor disposes of inherited property before the commencement date of inheritance, are likely to promote the unfair reduction of inheritance tax by donation or inheritance to an heir in cash whose taxation data are not easy to be exposed, so the provisions that have substantially converted the burden of proof to prevent this. In the event the tax authority proves that the amount is objectively unclear, unless the taxpayer proves that the amount has been inherited in cash, it shall be presumed as inherited property even if the heir does not prove that the amount has been inherited in cash, and if the heir

According to Gap evidence Nos. 7-1 through 5, 8, 9-1 and 2, and witness ○○○○○○’s testimony, ○○○○ was the total amount of KRW 115,242,359 between December 29, 2001 and October 24, 2002, with the total amount of KRW 115,242,359, 000, 004 ○○○ apartment sales price from December 22, 200 to March 15, 202, 359,086, 181, 200 and 201 as global income tax for 200 and 201 as well as the total amount of KRW 308,00,000,000,000 were the aggregate amount of KRW 29,000,000,000,000,000 were not included in the aggregate amount of KRW 281,3636,01,00.

3. Conclusion

Therefore, the disposition of this case, which included the estimated inherited property in the taxable amount of inheritance tax and re-determined and imposed the inheritance tax amount, is legitimate, and the plaintiffs' claim of this case is dismissed as it is without merit. It is so decided as per Disposition.

Relevant statutes

former Inheritance Tax and Gift Tax Act (amended by Act No. 6780 of Dec. 18, 2002)

Article 15 (Presumption of Inheritance of Disposal Property, etc. before Commencement Date of Inheritance)

(1) Where an inheritee disposes of the property or bears obligations of the inheritee, and it falls under any of the following subparagraphs, it shall be presumed as inherited property by the inheritor:

1. Where the amount obtained by disposing of the property of an ancestor or withdrawn from the property of the ancestor is not less than 200 million won by the type of property within one year before the date inheritance commences, and where the use is not less than 500 million won by the type of property within two years before the date inheritance commences, and

(3) The calculation of the amount, etc. received or withdrawn from the property under paragraph (1) 1 by disposal of the property and the classification by kind of property shall be prescribed by Presidential Decree.

The Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 17828, Dec. 30, 2002)

Article 11 (Scope of Property or Debt to be Included in Taxable Amount of Inheritance Taxes)

(1) In the application of the provisions of Article 15 (1) 1 of the Act, the disposal amount and the withdrawn amount of property shall be the sum of the amounts calculated according to the classification in the following subparagraphs by types of property:

1. Where an ancestor disposes of property, an amount actually earned within one or two years before the date inheritance commences, out of the amount disposed of by the ancestor;

(2) The term “where the use is objectively unclear as prescribed by the Presidential Decree” in Article 15 (1) 1 and 2 of the Act means a case falling under any of the following subparagraphs:

1. Where the other party to a transaction who has paid the amount received by an ancestor from disposing of the property or the money, etc. withdrawn from the property of the ancestor or the amount borne by the ancestor, and the other party to the transaction who has paid the received money (hereafter in this Article, referred to

2. Where the fact of receiving money, etc. is not denied by the opposite contractual party, or the fact of receiving money, etc. is not recognized in light of financial status

3. Where a person who has a special relationship with an inheritee provided for in Article 26 (4) is not recognized by social norms.

4. Where other assets acquired by the predecessor with money, etc. received by him/her are not verified;

5. Where disbursement is not recognized in view of the age, occupation, career, income, or property of the inheritee;

(4) In applying the provisions of paragraph (2), if the amount not proved by the provisions of each subparagraph of the same paragraph falls short of the smaller of the amount falling under any of the following subparagraphs, the use shall not be presumed objectively unclear:

1. An amount equivalent to 20/100 of the amount received by the predecessor by disposing of his/her property, or the money, etc. withdrawn or liable from his/her property, and the amount received;

2. Two hundred million won.

(5) The term “property by category” in Article 15 (1) 1 of the Act means what falls under each of the following subparagraphs:

1. Cash, deposits, and securities;

2. Real estate and rights related to real estate:

4. Property other than those as referred to in subparagraphs 1 and 2, and the end.