Suwon District Court-2015-Gu Partnership-1060 ( October 18, 2016)

Early High Court Decision 2013-China-4351 ( October 27, 2014)

No debt borrowed under the name of the heir shall be deducted as an inherited debt without any special supporting material.

(1) A debtor for a loan is a claimant, barring any special circumstance, the loan shall not be deducted as an inheritance obligation, such as where the debtor fails to produce evident evidence to prove that the debtor is a debtor's obligation to be borne by the claimant, and where the predecessor actually uses it.

Public imposts, etc. deducted from the value of inherited property under Article 14 of the Inheritance Tax and Gift Tax Act;

Seoul High Court 2016Nu3836 Inheritance Tax Reduction and Correction Disposition

o

o Head of the tax office

Suwon District Court Decision 2015Guhap1060 Decided February 18, 2016

August 18, 2016

September 8, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 105,870,570 against the plaintiff on August 4, 2014.

1. Quotation of judgment of the first instance;

This court's reasoning is identical to the reasoning of the first instance court's decision, except where "Presidential Decree No. 26059," No. 4, 19 and 7, No. 12, "Presidential Decree No. 26069," respectively. Thus, this court's reasoning is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.

.