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(영문) 서울고등법원 2016. 9. 28. 선고 2016누36835 판결
[상속세부과처분취소청구의소][미간행]
Plaintiff and appellant

Plaintiff 1 and 7 others (Law Firm Dongin, Attorneys Kim Hy-young, Counsel for the plaintiff-appellant)

Defendant, Appellant

port of origin

Conclusion of Pleadings

August 31, 2016

The first instance judgment

Suwon District Court Decision 2015Guhap6579 Decided January 20, 2016

Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The judgment of the first instance court shall be revoked. The imposition of inheritance tax on December 8, 2014 by the Defendant to the Plaintiffs shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning of this court’s judgment is as follows, except for the part of the judgment of the court of first instance determined by changing the pertinent matter from 6, 18, and 7, 15 to 6, 15, as follows, and is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Among the reasons for the judgment of the first instance court, each "○○○" shall be deemed "△△△△".

○ 3 3 Myeon 8, 9 Myeon 8, 9 Myeon 9 Myeon 2 and 9 Myeon 2 Myeon 2 are each "(amended by Act No. 13557)."

2. Additional determination

A. Summary of the plaintiffs' assertion

Plaintiff 2 and Plaintiff 3 paid the premium rate applied to the gift tax base at the time of receiving property from Nonparty 1 before Nonparty 2’s death as well as the premium rate under Article 57 of the former Inheritance Tax and Gift Tax Act, i.e., the premium rate omitted. In deducting the amount of gift tax on donated property added to inherited property from the inheritance tax amount calculated, the amount of gift tax on donated property added to inherited property should be included in the tax amount calculated. The part against this is unlawful.

B. Determination

The main text of Article 28(1) of the former Inheritance Tax and Gift Tax Act provides that “The amount of gift tax (referring to the amount of gift tax calculated on donated property at the time of donation) on donated property added to inherited property in accordance with Article 13 shall be deducted from the amount of inheritance tax calculated.” In the meantime, Article 56 of the former Inheritance Tax and Gift Tax Act defines the amount of gift tax calculated as “amount calculated by applying the tax rate provided for in Article 26 to the tax base provided for in Article 55” and Article 57 provides that “where a donee is a lineal descendant who is not a donor’s child, an amount equivalent to 30/100 to the amount of gift tax calculated shall be added to the amount of gift tax calculated.” Accordingly, the interpretation that the amount of gift tax to be deducted from the amount of gift tax calculated on inheritance tax does not include the amount of household omission.”

In addition, the provision on the amount of deduction of the amount of the gift tax on donated property added to inherited property is for the prevention of double taxation of inheritance tax and gift tax, and the provision on the amount of the household omission is different from the legislative intent of this, because it is for the principle of taxation once per household, etc. In other words, after adding the donated property to the inherited property, it cannot be considered as a problem of double taxation because the amount of the household omission is not deducted from the amount of the inheritance tax calculated, even though it is added to the inherited property.

Ultimately, the above assertion by the plaintiffs cannot be accepted.

3. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.

[Attachment]

Judges Kim Yong-open (Presiding Justice)

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