Whether the expenses for the installation of a tombstone and tombstone are included in the funeral expenses deducted from the value of inherited property (affirmative)

Article 4 (1) 2 of the former Inheritance Tax Act (amended by Act No. 4662 of Dec. 31, 1993) provides that the funeral expenses of a decedent shall be deducted from the value of inherited property in calculating the taxable amount of inheritance taxes, and the detailed scope of such funeral expenses shall not be specifically limited. Although funeral expenses are not debts existing at the time of the commencement of inheritance, they shall be deducted from the value of inherited property in that they reduce the ability to pay inheritance taxes for the inevitable expenses accompanying the commencement of inheritance, and under Article 4 (1) of the Burial and Graveyard, Article 2 (3) of the Enforcement Decree of the Burial and Graveyard, etc. Act and Article 2 (3) of the Enforcement Decree of the same Act provide that the funeral expenses shall be deducted from the value of inherited property. Thus, it shall be deemed that the cost of funeral expenses and tombstones within reasonable scope in light of social norms and morals, etc., shall be deemed that

Article 4(1) of the Burial and Graveyard, etc. Act; Article 2(3) of the Enforcement Decree of the Burial and Graveyard, etc. Act; Article 4(1)2 of the former Inheritance Tax Act (amended by Act No. 4662 of Dec. 31, 1993) (see current Article 14(1)2 of the Inheritance Tax and Gift Tax Act)

Plaintiff 1 and three others (Attorney Yoon Young-young, Counsel for the plaintiff-appellant)

Head of the Tax Office;

Seoul High Court Decision 96Gu4024 delivered on December 12, 1996

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

1. Examining the evidence relations prepared by the court below based on the records, the court below's deliberation of evidence and fact-finding is justified, and there is no error of law such as misconception of facts or incomplete hearing due to the violation of the rules of evidence, such as the theory of lawsuit, etc.

2. The legal fiction provision of Article 32-2(1) of the former Inheritance Tax Act (amended by Act No. 5193 of Dec. 30, 196) is applicable only to the case where gift tax is imposed, and whether the property falls under the inherited property to be included in the value of inherited property should be determined based on its substance according to the principle of substantial taxation. As such, the property for which the decedent registered before his/her birth with the name or the registration, etc., is not included in the value of inherited property, and the title trust is deemed deemed to be donated for the purpose of tax avoidance, and thus, it cannot be viewed differently in the case where the gift

The decision of the court below to the same purport is just, and there is no error in the misapprehension of legal principles, such as the theory of lawsuit. There is no ground for this issue.

3. Article 4 (1) 2 of the former Inheritance Tax Act (amended by Act No. 4662 of Dec. 31, 1993) provides that funeral expenses of the decedent (in cases where funeral expenses are below 2,00,000 won, it shall be 2,00,000 won) shall be deducted from the value of inherited property when calculating the taxable amount of inheritance taxes, and the detailed scope of funeral expenses shall not be specifically limited. Thus, funeral expenses shall be deducted from the value of inherited property in that they reduces the taxable capacity of inheritance tax due to inevitable expenses incidental to the commencement of inheritance even though they are not debts existing at the time of the commencement of inheritance, and Article 4 (1) of the Burial and Graveyard Act and Article 2 (3) of the Enforcement Decree of the same Act provide that funeral expenses shall be deducted from the value of inherited property. Thus, in light of social norms and morals, expenses for funeral expenses within reasonable scope and expenses for funeral expenses shall be deducted from the value of inherited property.

The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles, such as the theory of lawsuit. There is no ground for this issue.

4. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Shin Sung-sung (Presiding Justice)