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(영문) 서울행정법원 2017.11.16 2016구합75562
상속세부과처분취소
Text

1. Each inheritance tax indicated in attached Form 1-1, written by the Defendant for the Plaintiff, B, C, D, and E on October 2, 2015.

Reasons

1. Details of the disposition;

A. On May 23, 2006, the deceased FF (hereinafter “the deceased”) was a non-resident residing in Japan, and died on May 23, 2006. The deceased’s heir, who is the spouse of the deceased, the Plaintiff, his children B (the married children), C, D, E, and the inheritor did not separately report the inheritance tax.

B. After conducting an inheritance tax investigation, etc. on the decedent from March 26, 2015 to August 17, 2015, the director of the Seoul Regional Tax Office: (a) sold 317,449 shares of G Co., Ltd. from September 7, 2004 to the 15th of the same month; (b) sold 6,464,906, out of the aggregate amount deposited into the deceased’s H Bank account; (c) 6,45,00,000 won withdrawn on September 20, 2004 (hereinafter “instant disposal price”); (d) 6,45,00,000 won withdrawn on September 20, 204; (e) 6,63,008,000 won (amended by Presidential Decree No. 20165, May 16, 2006; (e) 200,000 won (amended by Presidential Decree No. 1965, Jan. 16, 2006).

(hereinafter) The imposition disposition on the above amount is “the initial imposition disposition of this case” and “the initial collection disposition of this case”).

On November 9, 2015, the plaintiff appealed to the Tax Tribunal, and the defendant is either the decedent or the decedent during the petition for a trial.

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