Seoul High Court 2010Nu34981 ( October 18, 2011)

National Tax Service Review Inheritance 2007-003 (Ob. 25, 2008)

disposition to include the remittance amount of a public corporation in the taxable value of inherited property is illegal;

The amount of money transferred to a public-service corporation by the deceased and the intervenors within 6 months from the date of commencing the inheritance is donated to the public-service corporation, and as long as the heirs agree with each other through the report of the tax base of inheritance, the amount of money transferred to the public-service corporation should be deducted

2011Du27872 Revocation of Disposition of Imposing Inheritance Tax

Maximum XX

Head of Nowon Tax Office

Seoul High Court Decision 2010Nu34981 Decided October 18, 2011

March 15, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Examining the reasoning of the judgment below in light of the records, the court below is just in holding that the plaintiff and the plaintiff supplementary intervenor, the inheritor of the deceased, have reached an agreement between the plaintiff and the plaintiff supplementary intervenor to contribute 1,300,105,162 won of the remittance amount of the public interest corporation of this case to the Gender Increase Council on August 1, 2003, which reported the taxable value and tax base of inheritance. There is no error in the misapprehension of the principle of free evaluation of evidence against logical and empirical rules, contrary to what is alleged in the grounds of appeal.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.