Main Issues
Whether a person who renounces inheritance is included in "heir" under Article 4 (1) of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 1990).
Summary of Judgment
For the purpose of Article 4 (1) of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 1990), the term "heir" refers to a person who was an inheritor at the time of commencement of the inheritance, and the person who renounced the inheritance after the commencement of the inheritance falls under the inheritor provided for in the provisions of the above Act.
[Reference Provisions]
Article 4(1) of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 1990)
Plaintiff-Appellee
Plaintiff 1 and one other
Plaintiff-Appellant
[Judgment of the court below]
Defendant-Appellant-Appellee
Head of Nam Busan District Tax Office
Judgment of the lower court
Busan High Court Decision 92 Gu1094 delivered on March 5, 1993
Text
All appeals are dismissed.
The costs of appeal shall be assessed against each party.
Reasons
1. Judgment on the ground of appeal by Plaintiff 2’s attorney
Article 4(1) of the Inheritance Tax Act (amended by Act No. 4283, Dec. 31, 1990) provides that the value of the property donated by an ancestor to his heir within three years prior to the commencement of inheritance and the value of the property donated by an ancestor to a person other than his heir within one year prior to the commencement of inheritance shall be added to the value of the property donated by an ancestor to his heir within three years prior to the commencement of inheritance. The purpose of this provision is to maintain equity in taxation burden by including the value of the property donated by an ancestor to his predecessor before his birth in the taxable amount of inheritance tax as much as possible, and to prevent an act of unreasonably reducing inheritance burden by transferring the inherited property in advance in the form of donation, and in particular, in order to regulate the donation to an heir more strictly than the donation to a person other than his heir, the term "he heir" under the above provision of the Act refers to a person who was in the status of an heir at the time of commencement of inheritance. Thus, the person who renounced inheritance after the commencement of inheritance constitutes an inheritor under the above provision.
2. Determination on the grounds of appeal by the Defendant Litigation Performers
The plaintiff 39,00,00 won, which was delivered by the plaintiff 3 from the deceased non-party 1 on March 6, 1990, was returned to the plaintiff 2,032,72, and 167 won, which was the plaintiff 3's share among the plaintiff 39,211,567 won, which was the plaintiff 3's share, and 30,78,43 won out of the above non-party's share, was delivered to the above plaintiff 1. The above plaintiff cannot be deemed to have been donated from the above deceased non-party 1, and it cannot be deemed that the above plaintiff 393,032,724 won, excluding the above 200,000 won, which was delivered by the above plaintiff 2,032,724 won, and the judgment of the court below that the non-party 2 and the non-party 3's internal tax law had an influence on the plaintiff 2 and the above non-party 3's internal tax law.
In conclusion, we cannot accept the issue because it is merely merely criticizes the determination of evidence and the recognition of facts belonging to the exclusive jurisdiction of the court below.
3. Therefore, all appeals filed by plaintiffs 2 and appeals filed by the defendant against plaintiffs 1 and 3 are dismissed, and all costs of appeals are assessed against each losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Yoon-young (Presiding Justice)