Seoul High Court 2014Nu2906 (2014.09.30)

Early High Court Decision 201J 1631 (OO 28, 2011)

The portion of penalty tax is illegal because there is a justifiable reason for the neglect of inheritance tax liability.

In light of the following: (a) the Defendant was unable to clearly know whether it was a proximate causal relation with exposure to defoliants; and (b) without any particular error in failing to know, the Defendant’s declaration of inheritance tax in accordance with the guidance of the tax accountant and the fact that it reported non-taxation is recognized as justifiable

Inheritance Tax on the war dead, etc. under Article 11 of the Inheritance Tax and Gift Tax Act

2014du14068 Disposition of revocation of imposition of capital gains tax, etc.

-Appellee

1. AB 2.B 3. MediationCC

The director of the tax office shall correct the head of the tax office.

Supreme Court Decision 2012Du16275 Decided February 27, 2014

Seoul High Court Decision 2014Nu2906 Decided September 30, 2014

All appeals are dismissed.

The costs of appeal are assessed against each party.

The records of this case and the judgment of the court below and the appellate brief, and the appellate brief submitted by the plaintiff were examined. However, each appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are deemed to be groundless. Thus, all appeals are dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating