[1] The meaning of contribution of property value not included in the taxable amount of inheritance taxes under Article 8-2 (1) of the former Inheritance Tax Act

[2] In a case where the heir paid KRW 200 million as the heir agreed to donate KRW 200 million to a church before the ancestor's birth and died, the case holding that the above amount of payment is not included in the taxable amount of inheritance taxes pursuant to Article 8-2 (1) of the former Inheritance Tax Act as the property contributed to public service and is not included in the taxable

[1] Article 8-2 (1) 1 and (6) (see current Article 16 of the Inheritance Tax and Gift Tax Act) of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996); Article 3-2 (13) (see current Articles 12 and 13 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act) of the former Enforcement Decree of the Inheritance Tax Act (amended by Presidential Decree No. 14862, Dec. 30, 1995) / [2] Article 8-2 (1) (see current Article 16 of the Inheritance Tax and Gift Tax Act) of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996)

[1] Supreme Court Decision 90Nu1062 delivered on May 25, 1990 (Gong1990, 1398)

Plaintiff 1 and four others (Law Firm Chungcheong, Attorney Song-young, Counsel for the plaintiff-appellant)

Head of Namgu Tax Office

Daegu High Court Decision 9Nu1862 delivered on April 28, 2000

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 8-2(1)1 of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; hereinafter referred to as the "Act") provides that the value of property contributed to religious projects, charity projects, academic projects and other public projects (hereinafter referred to as "public projects") operated under the conditions as prescribed by the Presidential Decree shall not be included in the taxable amount for calculating the inheritance tax. Paragraph (6) provides that the value of property contributed to public projects under paragraph (1) 1 shall not be included in the taxable amount for calculating the inheritance tax; Article 3-2(13) of the Enforcement Decree of the Act (amended by Presidential Decree No. 14862, Dec. 30, 1995; hereinafter referred to as the "Act") provides that property contributed to public projects under paragraph (1) 1 shall not be included in the taxable amount for calculating the inheritance tax; Article 8-2(1)1 of the Act provides that where the inheritance tax is not included in the taxable amount for calculating the inheritance tax pursuant to Article 8-2(6).15).

Therefore, the court below determined that the plaintiff et al. declared that the non-party church contributed the above money on June 7, 1995, which is not included in the value of inherited property under the premise of the performance of real contribution of the pertinent property, and that the plaintiff et al., as the document, et al. declared that the non-party church would contribute 200 million won to the Korea Veterans Association of the Korea Veterans Association (hereinafter referred to as the "the non-party church") on June 7, 1995 within six months after the commencement of the inheritance, and that the non-party church gave the above money to the non-party church on the above date.

However, according to the facts duly established by the court below and the records, it can be found that the deceased non-party 2 agreed to donate KRW 200 million to the non-party church before the birth and died on April 23, 1995, and the plaintiffs et al. who comprehensively succeeded to the rights and obligations of the non-party 2 as their inheritors, paid KRW 200 million to the above church on February 23, 1996 as the performance of their obligations under the above agreement. In light of the relevant Acts and subordinate statutes and legal principles as seen earlier, the above KRW 200 million as the property contributed to public works and not included in the taxable amount of inheritance taxes under Article 8-2 (1) of the Act.

Ultimately, the judgment of the court below is not appropriate in its reasoning, but it is justified in its conclusion, which affected the conclusion of the judgment. The grounds for appeal cannot be accepted.

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.

Justices Song Jin-hun (Presiding Justice)