Seoul Administrative Court-2016-Gu Partnership-53142 (2016.02)

As long as real estate of an inheritee is registered by inheritance to his/her spouse, donation of the price of such real estate to the Plaintiff constitutes donated property in advance.

(1) Although the agreement entered in the agreement prepared at the time of the division consultation of inherited property is alleged to be the genuine will of co-inheritors, such agreement is merely a content of how the proceeds from the sale of the real estate in this case should be distributed among the inheritors, and it cannot be a evidence of rejection of the agreement on division of inherited property that the proceeds from the sale of the real estate in this case should be inherited. Thus, the disposal of the money in this

Article 31 of the Inheritance Tax and Gift Tax Act; Scope of donated property under Article 24 of the Enforcement Decree.

2016Nu6713 Revocation of Disposition of Imposing Inheritance Tax

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Head of △ District Office

March 3, 2017

March 17, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. On April 1, 2015, the defendant revoked the disposition of imposition of inheritance tax on the plaintiff 】 】 original (including additional tax).

1. Quotation of the reasons for the judgment of the first instance;

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed as it is without merit.