1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for admitting and amending the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except where part of the grounds for the judgment of the court of first instance is used as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary to the part of the judgment of the court of first instance, the part that “the deduction amount was notified” was calculated as KRW 1,00,000,000, and then the tax base and notice amount were determined as KRW 0,000, and notified to C.

The 5th to 18th parallels in the first instance judgment shall be followed as follows.

1) Whether the instant disposition is contrary to the binding force, etc. of the preceding administrative disposition, the binding force, fairness, and confirmation power of the administrative disposition are merely impossible to deny the effect of the pertinent administrative disposition to the extent objective to which the pertinent administrative disposition has its effect, and it does not mean that the administrative agency, etc. should be bound to the effect of the administrative disposition until it does not reach the effect of

In other words, the determination of the tax base and amount of inheritance tax and notification thereof to C by the head of Mapo-gu and Mapo-gu Tax Office is an administrative disposition subject to appeal litigation as a determination by the tax authority (see Supreme Court Decision 2015Du41562, Aug. 18, 2016). Such administrative disposition’s effect is merely binding, fair, and final and conclusive to the extent that it has the effect of the relevant administrative disposition only within the objective scope.

However, since the transfer income tax at issue in this case differs from the inheritance tax at all from the taxable unit and the tax item, the effect of the administrative disposition on the assessment of the tax base and tax amount of the transfer income tax cannot be viewed as having a effect on the calculation of the

On a different premise, this case’s disposition is taken.