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Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-26974 (Law No. 19, 2014)
Title
(C) If the recovery of inherited property is deemed impossible, the penalty tax for unfair underreporting shall not apply to the inherited property not reported.
Summary
(C) Since it is recognized that the Plaintiff was unable to recover the claim of this case and did not report it in return for inheritance tax, it is not possible to apply an unfair under-reported penalty tax.
Cases
Supreme Court-2014-Du-5972 Revocation of Disposition of Imposing Inheritance Tax
Plaintiff-Appellee
ParkA and 2
Defendant-Appellant
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu26974 Decided March 19, 2014
Text
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by