Case Number of the immediately preceding lawsuit
Busan High Court 2014Nu21479 ( November 26, 2014)
Title
The amount determined as the part of the property transferred by the exercise of the right to claim the return of legal reserve among the property transferred by the plaintiff et al. according to the ruling of recommending reconciliation is inherited
Summary
(2) It is reasonable to view that the amount determined as the part of the property transferred by the plaintiff, etc. upon the decision of recommending reconciliation is the inherited property of the inheritee and to include it in the taxable value of inherited property, after comparing the previous claim with the part of the property transferred according to the decision of recommending reconciliation.
Related statutes
Article 1 of the Inheritance Tax and Gift Tax Act
Cases
2014Du47273 Revocation of Disposition of Levying Inheritance Tax
Plaintiff-Appellant
KimA
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Busan High Court Decision 2014Nu21479 Decided November 26, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.