Whether the provision of Article 8 of the Inheritance Tax and Gift Tax Act is contrary to the constitutional guarantee of property rights or is in violation of the principle of no taxation without law (negative)

Article 8 of the Inheritance Tax and Gift Tax Act, Articles 23 and 59 of the Constitution

Plaintiff (Law Firm Sejong, Attorneys Kim Ba-young et al., Counsel for plaintiff-appellant)

The request for adjudication on the constitutionality of the instant case is dismissed.

Article 8 of the Inheritance Tax and Gift Tax Act provides for the imposition of inheritance tax in the case of insurance money that can be deemed the same as the acquisition of property by inheritance or testamentary gift, even though it is not an inherited property within the original meaning that is subject to inheritance tax, that is, an inherited property, or a property acquired by inheritance or testamentary gift, and the principle of substantial taxation and the principle of taxation are to be achieved. Since the above provision cannot be said to infringe on the essential contents of property right, it cannot be said that it violates the principle of property right guarantee under the

Therefore, it is so decided as per Disposition by the assent of all participating Justices on the bench that the motion for adjudication on the constitutionality of this case is without merit.

Justices Park Si-hwan (Presiding Justice)