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Title
No portion exceeding the portion of inheritance inherent by consultation division may be taxed as gift tax.
Summary
특정상속인이 당초 상속분을 초과하는 부분이 증여재산에 해당된다는 규정은 상속인들의 상속분이 확정되어 등기 등이 완료된 후 상속인들 사이의 별도협의에 의하여 상속재산을 재분할하는 경우에 적용되는 겻으로 상속협의에 의한 상속지분초과분을 증여세과세한 것은 위법함.
The decision
The contents of the decision shall be the same as attached.
Judgment of the lower court
Seoul Administrative Court Decision 2000Gu6472 delivered on June 28, 2000
Text
The defendant's appeal is dismissed. The costs of appeal are assessed against the defendant.
Reasons
1. The reasons why a party member should explain the instant case are as stated in the reasoning of the judgment below, except as stated in the attached list attached to this judgment, and therefore, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 390 of the Civil Procedure Act.
2. If so, the judgment of the court below is just, and the defendant's appeal is groundless, and it is dismissed. It is so decided as per Disposition.