Seoul High Court-2015-Nu-35170 ( November 18, 2015)

Seocho 2014west 1795 (2014.06.03)

Method of assessment of one building, inherited property

Where a part of a building which is the inherited property is not leased on the condition that it is not leased on the condition that it is separated from the leased part, the value of the leased part shall be assessed by the method under Article 61(5) of the Inheritance Tax and Gift Tax Act, and Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, and the value of the latter part shall be assessed by the method under Article 61(1) of the Inheritance Tax and Gift Tax Act,

Article 61 of the Inheritance Tax and Gift Tax Act: Appraisal of Real Estate

2015Du60242 Revocation of Disposition of Revocation of Inheritance Tax Imposition

○○○○, a lawsuit taken over by ○○, ○○ 4

○ Head of tax office

April 15, 2016

April 15, 2016

1. All appeals are dismissed.

2. The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Special Act on the Trial Procedure, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.