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(영문) 부산고등법원 2014.11.26 2014누21462
상속세부과처분취소
Text

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.

Reasons

1. Reasons for the judgment of the court of first instance to be used in this case are as follows: "The portion of the court of first instance to be used in this case is 972,548,126 won (=1 billion won multiplied by the rate (=the market price of 16 real estate ± 80 million won) of the claim for return of legal reserve among the claims for the amount of KRW 1 billion ± 1.00 billion ± 972,548,126 won converted from the amount at the time of commencing the inheritance [1.0 billion won = 1.0 billion won 】 1.0 billion won 】 12,130,372,845 won ± the market price at the time of commencing the inheritance 16 real estate ± 1.0 billion won, which was converted from the previous part of the judgment of the court of first instance to the amount of KRW 12,472,786,786 of the Civil Procedure Act at the time of recommending the settlement of the existing real estate].

(The plaintiff basically repeats the same arguments in the first instance court. The judgment of the first instance court is justifiable even if the plaintiff considers the allegations and the reasons why some supplementations have been made in the trial, and the statement of No. 4-1 to No. 3 and No. 5 newly submitted are examined.

2. The plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

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