Seoul Administrative Court 201Guhap14319 ( October 28, 2011)

Seocho 2010west 1098 ( October 15, 201)

Methods for assessing land where separate buildings independently from apartment houses belong;

(As with the judgment of the court of first instance) In the appraisal of the value of inherited property, the attached building is a separate building independent of the apartment, so it cannot be deemed that the disposition that calculated the value of the land is unlawful without considering the value of the attached building.

2011Nu39235 Revocation of the imposition of inheritance tax

고QQ 외4명

Head of Yongsan Tax Office

Seoul Administrative Court Decision 2011Guhap14319 decided October 28, 2011

May 8, 2012

May 25, 2012

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked.

The Defendant’s disposition of imposition of KRW 000 on December 1, 2009 against the Plaintiffs is revoked in the aggregate of the inheritance tax of KRW 000 on the attached list belonging to the year 2008.

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, citing this as is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the plaintiffs' claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and all appeals of the plaintiffs are dismissed. It is so decided as per Disposition.