Method of deducting the already paid donated tax amount when calculating the inheritance tax base and calculated tax amount;

The amount of gift tax (calculated amount of gift tax on the donated property at the time of donation) on donated property added to inherited property shall be deducted from the calculated amount of inheritance tax.

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

1. All of the plaintiffs' claims are dismissed. 2. Costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

The following facts are not disputed between the parties, or may be acknowledged by taking into account the whole purport of the pleading in the entries in Gap evidence 1, Eul evidence 2, Eul evidence 1-1 through 16, Eul evidence 2-1 through 7, and Eul evidence 2-1 through 7:

가. 원고들의 피상속인인 소외 망 박ㅇㅇ이 1995. 7. 23. 사망하자, 원고들은 1996. 3. 20. 피고에게 상속세신고를 함에 있어, 상속세 과세표준을 금 2,899,062,336원(상속재산가액 금 3,019,055,617원 + 법 제4조의 증여가산액 금 1,202,694,616원 — 법 제4조의 공제액 금 370,687,897원 — 기초공제 금 100,000,000원 —인적공제 등 금 852,000,000원)으로 하여 여기에 세율 50%를 곱하여 산출한 세액 금 1,264,531,168원에서 신고세액공제액 금 92,664,797원(위 산출세액에서 뒤의 기납부증여세액공제액 금 337,883,191원을 공제한 금 926,647,977원의 100분의 10) 및 기납부증여세액공제액 금 337,883,191원을 각 공제한 금 833,983,180원을 상속세액으로로 신고하고 그 중 금 209,983,180원을 자진납부하였다.

나. 피고는, 원고들이 신고한 상속재산가액 금 3,109,055,617원에 망인의 사망 전에 인출된 예금 59,000,000원을 가산하고, 여기에다가 다시 원고들의 신고내용과 같이 법 제4조의 증여가산액 금 1,202,694,616원을 가산하고, 법 제4조의 공제액 금 370,687,897원, 기초공제 금 100,000,000원 및 인적공제등 금 852,000,000원을 각 공제하여 과세표준을 금 2,958,062,336원으로 계산한 다음, 세율 50％를 적용하여 산출한 산출세액 금 1,294,031,168원에서, 위 신고세액공제액 금 92,664,797원 및 기납부증여세액 공제액 금 337,696,972원을 각 공제하고, 신고불성실가산세 5,162,016원 및 납부불성실가산세 금 2,769,746원을 각 가산하여 총결정세액을 금 871,601,161원으로 결정하고, 여기서 원고들의 자진납부세액 금 209,983,180원을 공제한 금 661,617,981원을 원고들의 상속지분 및 점유비율에 의하여 안분하여 1995년도귀속 상속세로, 원고 이ㅇㅇ에게 금 157,790,780원, 원고 박ㅇㅇ, 박ㅇㅇ, 박ㅇㅇ에게 각 금 105,193,840원, 원고 박ㅇㅇ에게 금 103,357,960원, 원고 박ㅇㅇ에게 금 84,887,720원을 각 결정하여 1997. 2. 1. 원고들에게 부과(이하 이 사건 과세처분이라 한다)하였다.

2. Whether the instant taxation disposition is legitimate

A. The parties' assertion

The defendant asserts that the disposition of this case is lawful on the grounds of the above disposition and the related Acts and subordinate statutes. Accordingly, the plaintiffs, first, since the amount of tax calculated by the plaintiffs' return to the defendant is KRW 1,264,531,168, the amount of tax declared to the defendant is KRW 1,269,100,000, KRW 126,453,116, which is 10% of this amount under Article 20 (1) of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; hereinafter the same shall apply), it is unlawful to deduct only 10% of the remaining amount of tax calculated by deducting the amount of the gift tax already paid from the above calculated tax amount as KRW 30,958,062,3360, KRW 97, KRW 97, KRW 97, KRW 397, KRW 396,00, KRW 1639,396,0.

B. Determination of the first argument by the plaintiffs

Article 20-2 (1) and Article 20-2 (1) of the former Inheritance Tax Act provides that 10/100 of the amount calculated by applying the provisions of Article 14 (Tax Rates) to the tax base reported by the person who files a return within the period for filing a return shall be deducted from the amount calculated by deducting the following amount included in the reported tax amount from the inheritance tax amount calculated by inheritance tax. subparagraph 1 provides that the amount for which collection is deferred pursuant to the provisions of Article 8-3 of the Act shall be the amount for which taxes are deducted or exempted from the inheritance tax amount pursuant to the provisions of this Act or other Acts, and subparagraph 2 provides that Article 18 (3) and Article 4 of the former Inheritance Tax Act (referring to the amount equivalent to the calculated amount of donated property at the time of donation) shall be deducted from the inheritance tax amount calculated by 360, 197, 29/100 of the reported amount of inheritance tax or gift tax which shall be deducted from 97/100 of the reported amount of inheritance tax which shall be deducted from 20.

C. Judgment on the second argument by the plaintiffs

Article 26(2) of the former Inheritance Tax Act provides that in a case where the head of a tax office fails to pay inheritance tax within the due date under Article 20-2(2) or pays below the due amount, the sum of the amounts under the following subparagraphs shall be added to the payable tax amount under the conditions as prescribed by the Presidential Decree. As seen earlier, if only the amount of KRW 92,664,797 is deducted from the reported tax amount, the amount of KRW 83,983,180 reported by the plaintiffs is below 863,69,399, since the amount of the determined tax amount of KRW 863,669,746, as prescribed by the Presidential Decree, it is clear that the case constitutes a case where the defendant paid below the due amount of tax, and therefore, it is legitimate to impose the tax in this case, including the amount of KRW 2,769,746, as additional tax due

3. Conclusion

Therefore, the plaintiffs' claims of this case seeking partial revocation on the premise that some taxation disposition of this case is illegal is dismissed as it is without merit, and the costs of lawsuit are assessed against the losing party. It is so decided as per Disposition.

August 12, 1998