Seoul High Court-2017-Nu-32120 ( August 16, 2017)

Cho Jae-2015-China 4618 ( December 31, 2015)

Whether the distribution of the issue amount is a prior donation or a division of the inherited property

Since the deceased's death in 27 years after the transfer of ownership to the deceased's sole name, the sale and the distribution of sale proceeds of the real estate of this case, which was made immediately after the deceased's transfer of ownership to the deceased's sole name, constitute the actual division of inherited property as a whole, and thus, the disposition

Article 13 of the Inheritance Tax and Gift Tax Act

2017Du59055 Revocation of Disposition of Imposition of Inheritance Tax, etc.

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AAA Head of tax office and 5

August 16, 2017

1. All appeals are dismissed.

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

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per