Seoul Administrative Court 2010Gudan2664 (2010.09)

Review Transfer 2009-0295 (2010.02)

Transfer income tax on the transfer income of inherited property with qualified acceptance

Even if the inherited property is sold by auction and the auction price belongs to all creditors, the inheritor is liable to pay the transfer income tax, and in this case, the transfer income tax is liable to pay as the inheritor's proprietary property.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked, and the imposition of capital gains tax of KRW 22,088,80 against the plaintiff on November 2, 2009 shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2.In conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.