Seoul Administrative Court-2015-Gu Partnership-80031 ( November 18, 2016)

Cho High-2015-Seoul Government-1177 ( October 22, 2015)

It cannot be deemed that a claim can not be recovered, and the inherited property cannot be deemed divided.

(1) In order to readily conclude that the instant claim was in an irrecoverable state as of the commencement date of the inheritance, it shall be included in the inherited property. Since the inherited property within the period of division of the spouse’s inherited property cannot be seen as divided, the spouse deduction should be applied 500 million won.

Article 60 of the former Inheritance Tax and Gift Tax Act (Principle of Evaluation, etc.)

2016Nu77126 Revocation of Disposition of Imposing Inheritance Tax

AA

K Director of the Korean Tax Office

June 20, 2017

July 11, 2017

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. On June 25, 2014, the part of the disposition by the defendant against the plaintiff on November 23, 2011 that exceeds the Xx (including the additional tax) among the disposition of imposition of the inheritance taxx (including the additional tax) on November 23, 2011 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the judgment of the court in this case is as stated in the reasoning for the judgment of the court of first instance except for the following modifications, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Parts to be corrected;

○ At the bottom of the judgment of the first instance court, 8 to 9 shall be followed by the following:

[Grounds for Recognition] Facts without dispute, Gap 1-7 evidence, Eul 1-3 and 14 evidence (including the relevant number), the purport of the whole pleadings

○ In the first instance judgment, 4 7-14 pages and 7-14 pages are deleted (the assertion withdrawn from the trial).

○ Judgment of the first instance court, 6 12-15 pages, written as follows.

H) The creditors of e, such as W Bank, KK Bank, JJ Bank, SSSS Savings Bank, SSSS Savings Bank, and GG Bank, are the business transferee of e-e.

A. On December 31, 201, a lawsuit was filed against A to seek performance of obligations against A. The amount of the lawsuit brought as above as of December 31, 201 is a total of xx members, and the sum of the lawsuits brought in 2012 is approximately xx0 million.

(i) From October 2, 2012 to December 2, 2016, the Plaintiff, ssss andqs, as their successors, collected a sum of xxx members from yyy, a beneficiary corporation, through a judgment on the instant claims and a decision on recommending reconciliation in accordance with a fraudulent act revocation lawsuit, etc.

○ At the 6th bottom of the judgment of the first instance court, 5 to 6-6 shall be followed as follows.

[Ground of recognition] Facts without dispute, Gap 18-20, 23-27 evidence, Eul 7-9, 11, 12, 18-21 evidence (including relevant numbers), and the purport of the whole pleadings

○ Judgment of the first instance court 7th to 15th 16th hereinafter “The claim of this case is made” as follows.

6) As of December 31, 2011, net assets as of December 31, 2011 are approximately KRW 20 billion, even if aa loses all of the lawsuits filed by creditors of e including the Plaintiff, it appears that the Plaintiff had financial capability to repay the obligations, and 7, from October 2, 2012 to the end of December 2016, the Plaintiff collected the amount exceeding the amount equivalent to the principal amount of the instant claims.

○ It is difficult to conduct three at the bottom of the judgment of the first instance court 9 up to the following:

[Aaa transferred the right to operate an online site to Tt on November 28, 201, and closed the e-Notice Institute on February 7, 2012 (Evidence A20) (Evidence A20), and on October 15, 2012, paid reduction (Evidence A24 and 25), which is merely a situation that occurred after the date on which the inheritance commences)

○ From 10 10 m2 to 11 m2 m20 m20 m20

○ From 11th to 11th of the judgment of the first instance court shall be deleted from 11th of the 11st to 11th of the 12th.

The judgment of the court of first instance is 12 '12 'B', '13 'B', '13 'B', '2 'B', respectively.

○ The 13th written judgment of the first instance court, the 15th 7th 7th , the 13th 7th , the 13th 7th 7th , the 16th 9th , and the 2nd 18th , respectively, shall be described as the 'the 13th 7th 7th , the 16th 9th , the 18th ever.'

○ To delete from 14th day to 15th day of the judgment of the first instance.

○ The judgment of the court of first instance 15th 7th c) is written as ‘B'.

○ 15th 10th 15th 16th '16th ',' and 29th '2nd '.'

○ The judgment of the first instance court 16th 9th 16th 9th 2th 3th 3th 2th 200) is written.

3. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.