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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2016-Gu Partnership-7102 ( October 25, 2017)
Title
amount contributed by a spouse to a school juristic person shall be excluded from the taxable value of inherited property of the inheritee.
Summary
The court of first instance (the party to the contract of transfer to a school juristic person is the spouse of the plaintiff who is not an ancestor or an heir, and it is reasonable to deem that the Plaintiff’s spouse donated money to the school juristic person, including the amount of the contribution of the school juristic person, to have contributed money to the transfer juristic person
Related statutes
Article 16 of the Inheritance Tax and Gift Tax Act: Non-Inclusion of public service corporation in the taxable value of inherited property
Cases
2017Nu57419 Demanding revocation of Disposition of Imposition of Inheritance Tax
Plaintiff
Kim*
Defendant
O Head of tax office
Conclusion of Pleadings
October 27, 2017
Imposition of Judgment
November 24, 2017
Text
1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
the Gu Office's place and place of action
1. Purport of claim
The Defendant’s disposition of imposition of KRW 819,650,00 (this tax is KRW 500,000,000, additional tax is KRW 319,650,000) against the Plaintiff on September 1, 2015 is revoked.
2. Purport of appeal
[Plaintiff]
The part against the plaintiff in the judgment of the court of first instance shall be revoked. On September 1, 2015, the part of the disposition of imposition of KRW 819,650,00 ( KRW 500,000,000, KRW 319,650,000, KRW 578,450,000, KRW 578,450,000, KRW 78,450,000, and KRW 78,450,000, which was imposed by the defendant against the plaintiff shall be revoked.
[Defendant]
The part against the defendant in the judgment of the court of first instance shall be revoked. The plaintiff's claim corresponding to the revocation shall be dismissed.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff and the defendant's appeal are dismissed as it is without merit.