logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2019.03.28 2018구합63426
상속세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. C had their children D and E, and D married with the Plaintiff and had F, G, and Plaintiff B.

B. C on October 15, 2009, on the one hand, donated 8/12 shares to D, 8/12 shares to the Plaintiff, and 3/12 shares to the Plaintiff, respectively.

(hereinafter referred to as the “instant share” in total, of the respective shares donated by C.

Accordingly, the Plaintiffs paid gift tax. Plaintiff B also paid KRW 6,351,931 (hereinafter referred to as “the added amount”) calculated by adding 30/100 to KRW 21,173,104 pursuant to the main sentence of Article 57 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010) by falling under a lineal descendant, who is not a donor of C, as a donor’s child.

C died on May 1, 2015, and earlier D died on November 30, 2010, and D became the inheritor of D, the Plaintiffs became the inheritor of C.

E. On November 30, 2015, E filed an inheritance tax return with the tax amount of KRW 2,435,962,080 (=property 5,703,939,206 - deducted amount such as debt, etc. - KRW 3,267,977,126), and the tax amount of KRW 552,946,350, without including donated property, such as the instant shares, in the taxable value of inherited property.

As to this, the Defendant: (a) deemed that the value of the instant shares donated by the Plaintiffs C is the value of the inherited property donated by the decedent to his heir within ten years prior to the commencement date of the inheritance; (b) included KRW 338,662,725, which is calculated by deducting KRW 330,830,830,520, and KRW 546,579, Nov. 1, 2016; (c) determined the inheritance tax and joint and several tax liability ceiling to be paid by the heir to the Plaintiffs, E and the Plaintiffs as follows; and (d) accordingly, the amount calculated by deducting KRW 338,62,725, such as the household omission amount, and calculated the total determined tax amount by deducting KRW 1,100,830,830,524,969.

arrow