Seoul High Court 2009Nu6829 ( October 16, 2009)

early 2007west2441 (25 June 25, 2007)

Where inheritance commences due to the declaration of disappearance after a disposition of property is disposed of without permission of the court, the determination of the taxable value;

An absentee’s property is null and void of a disposition by an administrator without permission of a court. Since the effect of mediation of an invalid disposition does not extend to an absentee who is not a party to the lawsuit, it shall be deemed that there is no change after the invalid disposition and mediation, and thus, the taxable value of inherited property shall be determined based on the date on which

The contents of the decision shall be the same as attached.

All appeals are 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 it is evident that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, it is clear that the appellant's grounds of appeal are without merit. Thus, all of the appeals are filed under Article