Seoul Administrative Court 2009Guhap51568 ( October 15, 2010)

early 209west2267 (209.03)

Spouse inheritance deduction in case of property contributed to a public-service corporation, etc.

(As in the first instance judgment, the order of spouse inheritance deduction is set after the non-taxation of the taxable amount of inheritance taxes for the donated property of a public corporation, etc., and the spouse inheritance deduction provision applies to the property actually inherited by the spouse, and the donated property of a public corporation is not subject to spouse inheritance deduction.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 185,021,130 of inheritance tax against the plaintiff on January 2, 2009.

1. Quotation of judgments of the first instance;

The reasoning of this court's judgment is the same as that of the first instance court's judgment, in addition to addition or dismissal below.

Article 19(4) of the Inheritance Tax and Gift Tax Act (the "Act") that provides for "Article 19(3) of the former Inheritance Tax and Gift Tax Act (the "Act prior to the amendment by Act No. 9916, Jan. 1, 2010; hereinafter referred to as the "Act")" and "the decision and notice of KRW 185.021.130, which provides for additional payment of KRW 185.021.130, which shall be the second below," respectively.

The following is added to the "property actually inherited by the spouse" at the fourth third third of the judgment of the court of first instance, and the "value of the inherited property" at the proviso of the same paragraph shall be added to the "value of the inherited property", and the fourth second, if the heir, such as the plaintiff, etc., has completed the inheritance registration by consultation and division of inherited property and contributed it to a public-service corporation, etc., the heir's shares among the above donated property shall not be deducted from the taxable value of inherited property, just as it directly contributed to the public-service corporation, etc.

2. Consultations

The judgment of the court of first instance is just in that it has the same conclusion, and the appeal by the plaintiff is dismissed on the ground that the appeal by the plaintiff is groundless.