Seoul High Court-2016-Nu-3836 (2016.08)

Early High Court Decision 2014-China-031 ( October 16, 2015)

No debt borrowed under the name of the heir shall be deducted as an inherited debt without any special supporting material.

Since a debtor of a loan is a claimant, barring any special circumstance, the loan shall not be deducted as an inheritance liability, such as where the debtor is a debtor of the loan, and where the debtor fails to produce clear evidence that the predecessor is the debtor's obligation to bear

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

Supreme Court Decision 2016Du54527 Decided revocation of Disposition of Reduction or Correction of Inheritance Tax

CHAPTER 00

00. Head of tax office

Seoul High Court Decision 2016Nu38336 Decided 2016.08

2017.012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.

Since it is obvious that the appeal is groundless as it falls under Article 4 of the Act on Special Cases Concerning the Settlement of Buildings, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of