Whether a de facto spouse falls under a spouse referred to in Article 34(1) of the Inheritance Tax Act concerning a deemed donation by a de facto spouse (negative)

The spouse referred to in Article 34 (1) of the Inheritance Tax Act, which is deemed to be a donation of property between the spouses, refers to the legal spouse, and the de facto spouse shall not fall under this.

Article 34(1) of the Inheritance Tax Act

Attorney Kim Jong-sik et al., Counsel for the defendant-appellant

Daejeon director of the tax office

Seoul High Court Decision 89Gu3344 delivered on July 6, 1990

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

As to the ground of appeal by Defendant Litigation Performers

According to Article 34 (1) of the Inheritance Tax Act, the value of the property transferred to the spouse or a lineal ascendant or descendant shall be deemed to have been donated to the transferee at the time of the transferor's transfer of the property. In this context, the spouse refers to the spouse under the law, and the de facto spouse does not fall under this.

The judgment of the court below to the same purport is just and contrary, and the argument to criticize the judgment of the court below is not acceptable.

The issue is groundless.

Therefore, the appeal is 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.

Justices Kim Sang-won (Presiding Justice)