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(영문) 대전고등법원 2017.05.11 2016누13654
상속세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasons for the court’s explanation of this case are as stated in the reasoning of the judgment of the court of first instance, except where the court of first instance has accepted the judgment as follows. Thus, it shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In Chapter 4, the term "135,070,352 won" in Chapter 19 is "135,070,350 won" and the term "135,070,350 won in the following cases: 6. 12 through 7. ; hereinafter in the tax law as to whether the imposition of additional tax is illegal or not, in order to facilitate the exercise of the taxation right and the exercise of the taxation right, where a taxpayer violates various duties, such as a report and tax payment, etc., as prescribed by the Act without a justifiable reason, in the event that it is unreasonable to expect the taxpayer to perform the duties as an administrative sanction imposed as prescribed by the Act, and there is a justifiable reason not to impose such duties (see, e.g., Supreme Court Decision 2004Du930, Nov. 25, 2005).

(See Supreme Court Decision 2004Du10289 Decided February 12, 2009). In light of the above legal principles, D was divorced from L, the mother of the plaintiffs around October 2004, according to the overall purport of Statement No. 1 of Evidence No. 1 as to the instant case, and the purport of Statement No. 1 as to this case, D was found to be the fact that the plaintiffs were divorced from L, the mother of the plaintiffs around October 2004, and D was within the extent that D did not recognize the plaintiffs as their children from several years before death on February 22, 2006, and did not come from the father’s house and did not come from the contact with the plaintiffs, and the facts that the plaintiffs became aware of the death consciousness of D last time.

However, each of the above evidence and evidence Nos. 6 and 14 added to the purport of the whole pleadings.

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