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Case Number of the immediately preceding lawsuit
Busan High Court 2014Nu21462 ( November 26, 2014)
Title
(Trialless Conduct) The property transferred according to the decision of recommending settlement by exercising the right to claim a return of legal reserve of inheritance falls under the inherited property of the inheritee.
Summary
It is reasonable to regard the amount of money that is judged to have been transferred according to the ruling of recommending settlement upon the exercise of the right to claim the return of legal reserve of inheritance to be included in the taxable value of inheritance.
Related statutes
Article 1 of the Inheritance Tax and Gift Tax Act
Cases
2014Du47266 Revocation of Disposition of Revocation of Inheritance Tax Imposition
Plaintiff-Appellant
Yellow AA
Defendant-Appellee
Head of Eastern Tax Office
Judgment of the lower court
Busan High Court Decision 2014Nu21462 Decided November 26, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.