logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2015.10.15 2015구합6675
상속세부과처분취소
Text

1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

Reasons

1. Details of the disposition;

A. The Plaintiff, Appointed B, C, and D are children of the deceased E (hereinafter “the inheritee”), F are the wife of the inheritee, and the Plaintiff and the designated parties (hereinafter “Plaintiffs, etc.”) are the inheritors of the inheritee.

B. On November 28, 201, the inheritee died, and the Plaintiff et al. inherited the inheritee’s property.

C. On May 31, 2012, on the ground that at the time of the decedent’s death, the Plaintiff et al. assumed F’s liability for KRW 50 million with respect to G, a private village of F, as at the time of the decedent’s death, calculated by deducting this from the value of inherited property, and reported and paid KRW 263,94,290 with respect to inheritance tax.

On February 10, 2014, the Defendant deemed that the obligation of KRW 50 million to G (hereinafter “instant obligation”) is not an obligation of the inheritee, and determined and notified KRW 24,941,930 of inheritance tax.

(hereinafter “instant disposition”) e.

Plaintiff

On September 17, 2014, the Tax Tribunal dismissed the request on March 19, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s decedent is obligated to lend the total amount of KRW 50 million, including KRW 30 million on May 3, 2001, and KRW 50 million on November 2, 2002, and thus, the said KRW 50 million should be deducted from the value of inherited property as a inheritance obligation.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. 1) The burden of proving the value of inherited property is, in principle, imposed on the tax authority, but the liability for the State, a local government, and a person other than a financial institution, as a debt deducted from the value of inherited property, is the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter “former Inheritance Tax Act”).

Article 14(4) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (Presidential Decree No. 26069, Feb. 3, 2015).

arrow