Daejeon High Court-2015-Nu-12081 ( December 17, 2015)

(C) Whether an administrative disposition is legitimate should be determined on the basis of the statutes and facts at the time of the administrative disposition.

(Summary) In order not to allow payment in kind, the reason that a cemetery exists in part of the land subject to payment in kind is insufficient and it is deemed inappropriate for management and disposal.

Article 73 of the Inheritance Tax and Gift Tax Act

2016Du31470

OO

O Head of tax office

Daejeon High Court 2015Nu12081 ( December 17, 2015)

All appeals are dismissed.

The costs of appeal are assessed against each party.

While examining the records of this case, the original judgment and the grounds of appeal, the appellant's ground of appeal is recognized that the appellant does not include the grounds prescribed in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or that there is no reason for appeal.In accordance with Article 5 of the same Act, the appeal shall be dismissed, and the cost of appeal shall be borne by each party, and the judgment shall be rendered in the same manner as the disposition is based on the opinion with the unanimous opinion of