National High Court Decision 1994 Jeon5620 ( October 13, 1995)
Since it cannot be deemed that the inheritee supported the above ○○, etc., it cannot be deemed that there was no error of denying the deduction from the minor and imposing taxation.
Article 11 of the Inheritance Tax Act (Non-taxation of Inheritance Tax for War Deads, etc.)
The disposition of imposition of KRW 11,160,940 in inheritance tax inherited in the year of 93, which the head of the Seo-ju Tax Office made to the claimant on July 16, 194, shall be corrected from the taxable value minus the amount of 48,00,000 won deducted from the minor’s deductible amount.
1. Summary of the original disposition;
In November 1, 193, the applicant for the attachment (six persons) succeeded to the land, etc. as the heir of the OO (OO, May 25, 199) other than the claim and reported the inheritance tax as follows.
61,467,4661,4760,663,640,663,184o 660,082,060,082,4082,400 1,000,003,18403,003,1843,1843,184- 1843,184- 2,0002,002,000 or 60,000,00 or 40,00 or 60,00,00,000,000 or 60,00,00,0060,00,000,000,000,000,000,000,000 or 674,689,008 (including a minor), 00,0000,00008,08486,0748,0086,08408
In the case of a minor's mutual aid (48,00,000) reported by the claimant, the agency decided and notified 11,160,940 won of inheritance tax for the year of 93 on the ground that the claimant cannot be deemed to have supported two minors among the claimant (he inheritor).
The claimant appealed against it and filed a request for a trial on November 3, 194.
2. Opinions of the applicant and the Commissioner of the National Tax Service;
In the case of the decedent's survival, the decedent resided together with the family of theOO, and the OO was dependent on the decedent's agricultural income, etc. because the decedent had no occupation at the time of commencement of the inheritance, and thus the decedent actually supported the OO orOO, which is improper to deny the minor's deduction.
(b) Opinions of the Commissioner of the National Tax Service;
The grandchildren, etc. who are lineal descendants of the inheritee are actually supported by the inheritee, but minor deduction is possible. In this case, the OO and OOO, who are the grandchildren of the inheritee, had earned income from their father, cannot be deemed to have supported the above OO, etc., by deeming that the inheritee had supported the above OO, etc., so there was no error of denying the deduction from the minor and any disposition imposing tax on
3. Hearing and determination
(a) Points in dispute;
In calculating the taxable value of inherited property, there is a dispute over whether it is possible to deduct minors pursuant to Article 11(1)3 of the Inheritance Tax Act for grandchildren (two grandchildren) of the inheritee.
(b) Related statutes;
Article 11(1) of the Inheritance Tax Act provides, “Where inheritance commences due to the death of a person having a domicile in Korea, if there is a person falling under any of the following subparagraphs with the decedent at the time of commencing the inheritance, the amount according to the following classification shall be deducted from the taxable value.” Article 11(3) of the same Act provides, “The amount calculated by multiplying three million won by the number of years until the time of reaching the age of 20,000,000 won among heirs and family members living together” and Article 8(1) of the Enforcement Decree of the same Act provides, “The scope of family living together
C. Facts and determination
(1) In light of the residence relationship between the decedent (OO) and his wife(OOO) on January 21, 287, the fact that the decedent was a minor under the age of 20 was living together with his wife(OO) until the time of the death of 93.5.25, it is confirmed by the resident registration certificate that the decedent was living together with his wife(OOO). The fact that the family member of the above OOO was a minor under the age of 20 was under the age of 20 does not conflict between the claimant and the disposition office.
(2) In light of the property ownership relationship, etc. of the decedent, the decedent was born in 1924 and was employed in the office (position: regular occupation) and retired from office and engaged in agriculture and sericultural business, etc. at the time of the death of 93.5.25, the decedent owned 61,470,664 won (base price) and sold 8 real estate owned by the decedent (land and building) after 1982 and 1982 by the National Tax Service’s computerized data, it seems that the decedent had sufficient economic ability to support other family members living together (family members of the non-resident).
(3) In light of the above OO’s career relationship, he was found to have been engaged in agriculture with the decedent in 1950 without any other occupation and temporarily worked as a driver in the OO industry corporation (2,575,000 won from the amount of annual wage in 91) from September 8, 198 to August 4, 192. It was confirmed by the National Tax Service that there was no specific occupation at the time of the commencement of the inheritance, and that there was no property owned in the name of the above OO prior to the commencement of the inheritance, and such OO was found to have failed to have sufficient economic ability to support his family with his own ability.
As above, the decedent appears to have actually supported the OO's family with the heir's family members, not only the heir's property but also the heir's property, etc., which lacks economic ability, so it is reasonable to deduct the amount of 48,000,000 won from the taxable value of inherited property pursuant to Article 11 (1) 3 of the Inheritance Tax Act for the OO or OO's lineal descendants of the decedent.
(d) The request for a trial on this case is with merit, and it is so decided as per Disposition in accordance with Articles 81 and 65(1)3 of the Framework Act on National Taxes.
claimant’s personal information
Resident Registration Number
OOOOOO in Cheongju-si
OOOOOO in Cheongju-si
Gwanak-gu Seoul Special Metropolitan City OOOOOOO
Suwon-gu Odong-gu Suwon-gu Odong
Seocho-gu Seoul OOOOOOO
OOOOOO in Cheongju-si