Seoul Administrative Court 2013Guhap13198 ( November 01, 2013)

title trust held by an ancestor, which constitutes inherited property;

In full view of the fact that the proceeds from the lease of real estate generated from land and buildings are deposited only into the account under the name of the decedent, and that the plaintiff seems to have no financial resources to acquire shares, it constitutes inherited property, which is a nominal trust by the decedent

2013Nu51567 Revocation of Disposition of Levying Inheritance Tax

1.A 2. GinB 3. GinCC

Head of Seocho Tax Office

Seoul Administrative Court Decision 2013Guhap13198 decided November 1, 2013

August 20, 2014

September 24, 2014

1. All appeals filed by the plaintiffs are dismissed.

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

The judgment of the first instance shall be revoked. On February 21, 2012, the part of the disposition that the defendant imposed on the plaintiff on February 21, 2012 exceeds the OOO won shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this Court's ruling, except for the dismissal of the following:

As such, Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited.

○ The third third third judgment of the first instance court is "2.27." to "2.21.21."

○ 6th 13th 13rd of the judgment of the first instance, “a seal imprint and a seal imprint” means “a seal imprint and a seal imprint.”

Ro-friendly.

2. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.