Seoul High Court 2010Nu12219 ( November 10, 2010)

Seocho 208west 1789 ( October 01, 2008)

(A) Whether the immovable property transferred prior to the commencement of the inheritance is an immovable property of the inheritee.

(Summary of the original trial) Although the property under the name of the decedent was transferred through a lawsuit by the confession judgment prior to the commencement of the inheritance, it cannot be viewed as inherited property because it constitutes a fraudulent real property.

2010Du27097 Revocation of imposition of inheritance tax

○ Kim

○ Head of tax office

The Seoul High Court Decision 2010Nu12219 Decided November 10, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see