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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On February 19, 2013, the Plaintiff: (a) succeeded to the husband of B, who died on February 19, 2013, the Daegu Suwon-gu C land owned by B and the 641.24 square meters of the above ground (hereinafter “instant real estate”); and (b) reported the amount of inherited property as KRW 768,723,000 on June 30, 2013 with the standard market value of KRW 768,723,000.
The defendant conducted an inheritance tax investigation from July 14, 2014 to October 14, 2014, and notified the lack of inheritance tax assessment on October 30, 2014.
B. On June 19, 2015, the Plaintiff requested an appraisal as of February 19, 2013, which was the date of commencing the inheritance to the KCAT and the D appraiser’s office, and paid KRW 2,065,771,00, the average appraisal value of which was the value of the inherited property by filing a revised report on June 17, 2015, and paying KRW 163,815,520 (including additional taxes) of the inheritance tax.
After that, on February 12, 2016, the Plaintiff filed a request for correction of KRW 2,690,330 (=163,815,520 - 161,125,190) from among the inheritance tax paid on February 12, 2016.
C. On March 28, 2016, the Defendant decided to refund the full amount of the Plaintiff’s paid tax upon the Plaintiff’s revised return, and dismissed the Plaintiff’s request for correction on February 12, 2016, on the ground that “the retroactive appraisal is not applicable pursuant to Article 49(2) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.”
(hereinafter referred to as the "disposition of this case"). 【Unsatisfyed Facts, Gap evidence Nos. 1, 2, 3, 7, and 8, Eul evidence Nos. 1-1, 2, 3, Eul evidence Nos. 2 and 3, the purport of the whole pleadings.
2. To make entries in the attached statutes concerned;
3. The defendant, whether the lawsuit of this case is legitimate, did not have any disadvantage with respect to the burden of inheritance tax due to the disposition of this case since the plaintiff refunded the total amount of inheritance tax on the real estate of this case to the plaintiff. Thus, the plaintiff has no interest in the lawsuit seeking revocation of the disposition
The value of inherited property shall be the value of inherited property under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act.