Gwangju District Court 2000Gu85 (Law No. 19, 2001)

A case where the appraised value cannot be deemed as the market price at the time of the commencement.

The case where, although there exists an appraised value for public project expropriation compensation within 6 months after the commencement of inheritance, it shall not be deemed the market price at the time of the commencement of inheritance, since land price changes and public law restrictions are not considered

201Nu8777 Revocation of Disposition of Revocation of Inheritance Tax Imposition

Appellant and Appellant

Kim XX et al.

- Appellants

The director of Gwangju Tax Office

Gwangju District Court Decision 2000Gu85 Delivered on April 19, 2001

May 16, 2002

June 20, 2002

1.The judgment of the first instance shall be modified as follows:

A. On October 2, 1998, the part of the Defendant’s imposition of KRW 000,000 of the inheritance tax imposed by the Plaintiff KimA against the Plaintiff KimA, and the part of the imposition of KRW 000 of the inheritance tax imposed by the Plaintiff ChoiB, which exceeds the amount of KRW 00,000 of the inheritance tax imposed by the Plaintiff ChoiB.

B. All remaining claims of the plaintiffs are dismissed.

2. The total costs of the lawsuit shall be five equal costs and three equal costs shall be borne by the plaintiffs and the remainder by the defendant.

Purport of claim and appeal

1. The plaintiffs' claims and purport of appeal

The judgment of the court of first instance is modified as follows. The defendant's imposition of 000 won in the amount of inheritance tax against the plaintiff KimA on October 2, 1998 and the imposition of 000 won in the amount of inheritance tax against the plaintiff ChoiB on October 2, 1998 shall be revoked.

2. The defendant's purport of appeal

The part against the defendant in the judgment of the court of first instance shall be revoked, and all of the plaintiffs' claims corresponding thereto shall be dismissed.

The court's explanation on this case is as follows: ① among the reasons for the judgment of the court of first instance, “1.00 won for the first 5th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th

3. Conclusion

Therefore, the part which exceeds the above recognition amount of KRW 000 against Plaintiff KimA, and the part which exceeds the above amount of KRW 000 against Plaintiff ChoiB is illegal. Thus, the plaintiffs' claims of this case are accepted within the scope of seeking revocation of each excess part, and the remainder is dismissed as it is without merit. Since the judgment of the court of first instance is partially different from this conclusion, it is unfair to accept only part of the plaintiffs' appeal and the judgment of first instance is modified, and it is so decided as per Disposition by applying Articles 96, 89, 92, and 93 of the Civil Procedure Act to the burden of litigation costs.