Seoul High Court-2014-Nu-6501 (2015.02)

Examination Inheritance 2013-0015 ( October 24, 2013)

(1) Whether the value of the inherited property borne by the predecessor on behalf of the Bank shall be deducted.

(2) In the event that the debtor is liable as a surety for a third party at the time of the commencement of the inheritance, the debtor is in an insolvent state, so the debtor should not perform his obligation, and if it is deemed that there is no possibility of repayment even if the debtor exercises his right to indemnity against the debtor, it shall be deemed that the value of the inherited property will be deducted from the value of the inherited property.

Public charges, etc. deducted from the value of inherited property under Article 14 of the Inheritance Tax and Gift Tax Act;

2015Du53459 Revocation of Disposition of Revocation of Inheritance Tax Imposition

AA

BB Director of the Tax Office

Seoul High Court 2014Nu6501 (2015.09.02)

on 14, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of