Seoul High Court 2016Nu40650 ( October 26, 2016)

(In case there are only the next-order successors due to the renunciation of senior heir, the value of the inherited property shall be deducted when applying the limit of inheritance tax deduction.

(1) In a case where a subordinate heir succeeds to inheritance due to the renunciation of inheritance by a senior heir, the fact that the value of the inherited property should be deducted from the taxable value of inherited property is within the scope of reasonable legislative discretion, and thus, it cannot be said that the principle of tax equality is violated or that the property rights of the subordinate heir are infringed.

Article 24 of the Inheritance Tax and Gift Tax Act shall apply ceiling

2016Du60850 Revocation of Disposition of Imposition of Inheritance Tax, etc.

EA and 2

The Director of the sericultural Tax Office

Seoul High Court Decision 2016Nu40650 Decided October 26, 2016

March 9, 2017

The appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided

March 9, 2017

Justices Park Poe-dae

Justices Park Poe-young

Justices Kwon Soon-il

Justices Kim Jae-hyung