쟁점예금이 상속세 신고시 포함되었는지 여부(경정)

Q: 쟁점예금이 상속세 신고시 포함되었는지 여부(경정)

상속세 착오신고하였다는 청구인들의 주장은 이유있으므로 쟁점예금에서 부가가치세 및 관리비를 제외한 금액을 상속재산가액에 산입하여야 하나 동 금액은 상속세 신고시 신고되었음이 확인되므로 쟁점예금은 상속재산가액에서 제외하여야 할 것임

이유

1. 원처분의 개요청구외 OOO(이하 “피상속인”이라 한다)의 1997.1.4일자 사망에 따른 상속세 자진신고시 청구인들(명세 별첨)이 상속재산 중 아래 쟁점 1～6부동산(이하 “쟁점부동산”이라 한다)을 감정가액에 의한 평가액으로 신고한 사실에 대하여 처분청은 이를 개별공시지가 등으로 평가하고, 상속인 중 OOO 명의계좌의 은행예금 76,352,092원(이하 “쟁점예금”이라 한다)을 피상속인의 차명계좌로 보아 상속재산가액에 산입하였으며 임대보증금 채무액 중 사용처불분명 금액 90,000,000원을 상속세 과세가액에 산입하여 1999.1.2 청구인들에게 1997년도분 상속세 801,220,980원을 결정고지하였다.<쟁점부동산 명세>(단위 : 천원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="36" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구 분 </td> <td height="36" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 부동산 소재지 </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지목 </td> <td height="36" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지적(㎡) </td> <td height="36" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 감정가액 </td> <td height="36" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공시지가 </td> </tr> <tr> <td height="45" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 합 계 </td> <td height="45" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 18필지 </td> <td height="45" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 대지 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 건물 </td> <td height="45" valign="middle" width="77"> 18,655.9 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 161.36 </td> <td height="45" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,465,222 </td> <td height="45" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,888,858 </td> </tr> <tr> <td height="45" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 쟁점1부동산 </td> <td height="45" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서대문구 OO동 OOOOOO외 8필지 </td> <td height="45" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 전 </td> <td height="45" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 694 </td> <td height="45" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 556,610 </td> <td height="45" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 675,635 </td> </tr> <tr> <td height="36" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2 </td> <td height="36" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 강남구 OO동 OOOOOO </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 대지 </td> <td height="36" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 323.9 </td> <td height="36" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 574,922 </td> <td height="36" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 728,775 </td> </tr> <tr> <td height="36" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3 </td> <td height="36" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 건물 </td> <td height="36" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 161.36 </td> <td height="36" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 24,204 </td> <td height="36" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 22,751 </td> </tr> <tr> <td height="36" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 4 </td> <td height="36" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OO시 OO동 OOO외 1필지 </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 답 </td> <td height="36" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3,757 </td> <td height="36" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 196,715 </td> <td height="36" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 293,679 </td> </tr> <tr> <td height="36" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5 </td> <td height="36" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OO시 OO동 O OO외 1필지 </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 임야 </td> <td height="36" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5,851 </td> <td height="36" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 82,553 </td> <td height="36" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 114,095 </td> </tr> <tr> <td height="34" valign="middle" width="93"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6 </td> <td height="34" valign="middle" width="320"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OO, OO, OO O OOOO외 3필지 </td> <td height="34" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 임야 </td> <td height="34" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8,030 </td> <td height="34" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30,218 </td> <td height="34" valign="middle" width="70"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 53,923 </td> </tr></table>청구인은 이에 불복하여 1999.4.2 심사청구를 거쳐 1999.9.9 이 건 심판청구를 제기하였다.

2. 청구인들 주장 및 국세청장 의견가. 청구인들 주장(1) 상속재산 중 쟁점부동산에 대하여 청구인들이 금융기관 대출목적으로 평가한 감정법인의 감정가액으로 상속세 자진신고를 하였음에도 처분청이 이를 부인하고 보충적 평가방법인 개별공시지가 등으로 평가하여 상속세 과세함은 부당하다.

(2) 쟁점예금은 당초 상속세 신고시 신고한 예금액에 포함되어 있으므로 이를 신고누락 예금액으로 보아 상속세 과세가액에 다시 산입하는 것은 부당하다.

나. 국세청장 의견(1) 쟁점부동산은 상속개시 직후인 1997.5.1을 가격시점으로 하여 담보대출목적으로 2개 감정법인이 감정한 감정가액은 있으나, 감정의뢰자가 상속인이고 또한 상속세 과세결정 직후인 1999.1.27에야 쟁점부동산을 담보로 제공하고 대출받은 사실은 있으나, 쟁점부동산 18필지 중 서울특별시 강남구 OO동 OOOOOO 소재 부동산 1필지만 근저당이 설정되어 있고 그 채권최고액 또한 105백만원에 불과하며, 청구인들이 현금 및 예금 836백만원을 상속 또는 증여받은 점으로 보아 상속세 신고기한이 임박한 시기에 별다른 필요성 없이 쟁점부동산을 감정한 것은 상속세를 신고·납부하기 위한 목적이었다고 밖에 볼 수 없다.

(2) 상속세 OOO 명의의 주식회사 OO상호신용금고(이하 “OO상호신용금고”라 한다)의 차명계좌(OOOOOOOOOOOOOOOO)의 상속개시일 현재 예금잔액 76,352,092원은 당초 상속세 신고시 신고한 예금액이라고 주장하나, 상속세 신고시의 예금 계좌번호(OOOOOOOOOOOOOOOO) 및 예금신고액 53,359,290원이 서로 상이하여 이를 같은 예금으로 볼 수 없다.

3. 심리 및 판단가. 쟁점① 쟁점부동산가액을 개별공시지가 등으로 평가하여 과세한 처분의 당부와② 상속인 OOO의 쟁점예금이 상속세 신고시 포함되었는지 여부에 그 다툼이 있다.

나. 쟁점①에 대하여 본다.

(1) 관련법령상속세 및 증여세법 제60조(평가의 원칙 등) 제1항에서 “이 법에 의하여 상속세 또는 증여세가 부과되는 재산의 가액은 상속개시일 또는 증여일 현재의 시가에 의한다. 이 경우 제63조 제1항 제1호 가목 및 나목에 규정된 평가방법에 의하여 평가한 가액은 이를 시가로 본다.”라고 규정하고 있고, 그 제2항에서 “제1항의 규정에 의한 시가는 불특정다수인 사이에 자유로이 거래가 이루어지는 경우에 통상 성립된다고 인정되는 가액으로 하고 수용·공매가격 및 감정가액 등 대통령령이 정하는 바에 의하여 시가로 인정되는 것을 포함한다.”라고 규정하고 있으며, 그 제3항에는 “제1항의 규정을 적용함에 있어서 시가를 산정하기 어려운 경우에는 당해 재산의 종류·규모·거래상황 등을 감안하여 제61조 내지 제65조에 규정된 방법에 의하여 평가한 가액에 의한다.”라고 규정하고 있다.또한, 같은 법 시행령 제49조 제1항에 의하면 “법 제60조 제2항에서 「수용·공매가격 및 감정가액 등 대통령령이 정하는 바에 의하여 시가로 인정되는 것」이라 함은 평가기준일전 6월(증여재산의 경우에는 3월로 한다)부터 상속세 과세표준신고 또는 증여세과세표준신고의 기간중 다음 각호의 1의 규정에 의하여 확인되는 가액을 포함한다.

1. 당해 재산에 대한 매매사실이 있는 경우에는 그 거래가액. 다만, 그 거래가액이 제26조 제2항에 규정된 특수관계에 있는 자와의 거래 등 그 가액이 객관적으로 부당하다고 인정되는 경우를 제외한다.

2. 당해 재산에 대하여 2 이상의 총리령이 정하는 공신력 있는 감정기관이 상속세 및 증여세 납부외의 목적으로 재산을 평가한 감정가액이 있는 경우에는 그 감정가액의 평균액3. 당해 재산에 대하여 수용 또는 공매사실이 있는 경우에는 그 보상가액 또는 공매가액”이라고 규정하고 있고,그 제2항에는 “제1항의 규정에 의한 시가로 보는 가액이 2 이상인 경우에는 평가기준일부터 가장 가까운 날에 해당하는 가액에 의한다.”라고 규정하고 있다.

그리고, 같은 법 제61조(부동산 등의 평가) 제1항 제1호에 의하면, 상속재산인 토지인 경우에는 지가공시 및 토지 등의 평가에 관한 법률에 의한 개별공시지가로 평가하도록 규정하고 있다.

(3) 사실관계 및 판단청구인들이 쟁점부동산에 대하여 감정평가한 내역은 다음과 같으며, 청구인들은 새한감정평가법인(이하 “새한”이라 한다)과 정일감정평가법인(이하 “정일”이라 한다)의 감정가액의 평균액을 쟁점부동산의 재산가액으로 하여 1997.7.1 상속세를 신고하였으며, 처분청은 그 평가가 상속세 신고·납부 목적으로 감정평가하였다고 하여 쟁점부동산의 가액을 개별공시지가 등으로 평가하였다.<쟁점부동산 감정평가내역>(단위 : 천원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="35" valign="middle" width="270"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 부동산 소재지 </td> <td height="35" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 평가기관 </td> <td height="35" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 평가목적 </td> <td height="35" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 평가시점 </td> <td height="35" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 감정평가액 </td> </tr> <tr> <td height="124" rowspan="2" valign="middle" width="270"> 서울 서대문구 OO동 OOOOO외 8필지 </td> <td height="71" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 새한 </td> <td height="71" valign="middle" width="172"> 담보, (주)OO상호 신용금고 OO지점 제출용 </td> <td height="71" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5. 1 </td> <td height="71" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 551,550 </td> </tr> <tr> <td height="53" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 정일 </td> <td height="53" valign="middle" width="172"> 담보, (주)OO상호 신용금고 제출용 </td> <td height="53" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5.16 </td> <td height="53" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 561,670 </td> </tr> <tr> <td height="47" rowspan="2" valign="middle" width="270"> 강남구 OO동 OOOOOO </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 새한 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 담보 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 4.30 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 591,020 </td> </tr> <tr> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 정일 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5. 9 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 607,215 </td> </tr> <tr> <td height="47" rowspan="2" valign="middle" width="270"> OO시 OO동 OOO 외 1필지 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 새한 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 4.30 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 193,760 </td> </tr> <tr> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 정일 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5. 9 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 199,670 </td> </tr> <tr> <td height="47" rowspan="2" valign="middle" width="270"> OO시 중원구 OO동 O OO </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 새한 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 4.30 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 79,890 </td> </tr> <tr> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 정일 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5. 9 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 85,216 </td> </tr> <tr> <td height="47" rowspan="2" valign="middle" width="270"> 화성군 장안면 OO리 O OOOO외 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 새한 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5. 7 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30,217 </td> </tr> <tr> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 정일 </td> <td height="23" valign="middle" width="172"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="23" valign="middle" width="73"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 97. 5.15 </td> <td height="23" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30,217 </td> </tr></table>청구인들 중 OOO은 1999.1.27 서울 강남구 OO동 OOOOOOOO 대지·건물을 담보제공하여 채권자를 주식회사 OO상호신용금고로 하고 채권최고액 1억5천만원의 근저당권을 설정한 사실이 등기부등본에 의하여 확인된다.판단컨대, 상속개시(1997.1.4) 직후인 1997.4.30～5.16을 기준일로 하여 2개 감정기관의 담보대출 목적의 감정가액이 있으나 국세청장 의견에서 보는 바와 같이 ① 감정의뢰자가 상속인이고 ② 본 건 상속세 결정일까지 쟁점부동산을 담보로 제공하여 대출받은 사실이 없으며 쟁점부동산 감정일로부터 2년후인 상속세 결정 직후에 위와 같이 근저당권 설정후 대출받은 사실이 있으나 쟁점부동산 18필지중 1필지에만 근저당권을 설정하였으며 ③ 청구인들이 현금 및 예금 등 836백만원을 상속 또는 증여받은 점으로 보아 실제 대출자금이 필요하여 쟁점부동산을 감정평가한 것으로 보이지 아니한다.따라서 청구인들은 상속세를 신고·납부하기 위한 목적으로 쟁점부동산을 평가의뢰한 것으로 보이고상속세 및 증여세법 시행령 제49조제1항 제2호에서 규정하는 “당해 재산에 대하여 2 이상의 총리령이 정하는 공신력 있는 감정기관이 상속세 및 증여세 납부외의 목적으로 재산을 평가한 감정가액이 있는 경우에는 그 감정가액의 평균액”에 해당하지 아니한다고 판단되므로 관련법령에 따라 청구인들이 주장하는 감정평가액이 아닌 개별공시지가 등으로 평가한 쟁점부동산 가액을 상속재산가액으로 한 당초 처분에는 달리 잘못이 없다고 할 것이다.

다. 쟁점②에 대하여 본다.

(1) 관련법령상속세 및 증여세법 제1조(상속세 과세대상) 제1항에서는 “상속(유증과 증여자의 사망으로 인하여 효력이 발생하는 증여를 포함한다. 이하 같다)으로 인하여 상속개시일(실종선고로 인하여 상속이 개시되는 경우에는 실종선고일을 말한다. 이하 같다) 현재 다음 각호의 1에 해당하는 상속재산이 있는 경우에는 그 상속재산에 대하여 이 법이 정하는 바에 의하여 상속세를 부과한다.

1. 국내에 주소를 두거나 1년 이상 거소를 둔 자(이하 “거주자”라 한다)의 사망의 경우에는 거주자의 모든 상속재산(피상속인이 유증한 재산 및 피상속인의 사망으로 인하여 효력이 발생하는 증여재산을 포함한다. 이하 같다)”라고 규정하고 있다.

(2) 사실관계 및 판단청구인들의 금융자산에 대한 상속세 신고 내역은 다음과 같다.<금융자산 당초 신고내역>(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 예금기관 </td> <td height="28" valign="middle" width="245"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계좌번호 </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> </tr> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (주)OO상호신용금고 </td> <td height="28" valign="middle" width="245"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOO </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 117,081,187 </td> </tr> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="28" valign="middle" width="245"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOOOOO </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 53,359,280 </td> </tr> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 〃 </td> <td height="28" valign="middle" width="245"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOOOOO </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> - </td> </tr> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OO증권 </td> <td height="28" valign="middle" width="245"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOO </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 1,436,932 </td> </tr> <tr> <td height="28" valign="middle" width="242"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 합 계 </td> <td height="28" valign="middle" width="245"> </td> <td height="28" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 171,876,990 </td> </tr></table>청구인들은 위 OO상호신용금고(계좌번호 OOOOOOOOOOOOO)의 예금금액 117,081,187원은 상속세 신고시 착오로 기재된 것이며 위 117,081,187원의 예금내역은 OO상호신용금고의 다음 계좌의 합계액이라고 주장하고 있는 바,<117,081,187원의 예금내역>(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="34" valign="middle" width="212"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계좌번호 </td> <td height="34" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 금액 </td> <td height="34" valign="middle" width="345"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="52" valign="middle" width="212"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계 </td> <td height="52" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 117,081,187 </td> <td height="52" valign="middle" width="345"> </td> </tr> <tr> <td height="82" valign="middle" width="212"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOOOOO </td> <td height="82" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 50,016,028 </td> <td height="82" valign="middle" width="345"> 1996.12.31 입금한 정기예금 50,000천원 과 1997.1.4까지의 이자 </td> </tr> <tr> <td height="52" valign="middle" width="212"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOOOOO </td> <td height="52" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 50,016,028 </td> <td height="52" valign="middle" width="345"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상 동 </td> </tr> <tr> <td height="82" valign="middle" width="212"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOOOOOOOOOOOOOOO </td> <td height="82" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 17,049,131 </td> <td height="82" valign="middle" width="345"> 1994.9.6 입금한 정기예금 12,000천원과 1997.1.4까지의 이자 </td> </tr></table>OO상호신용금고의 복리정기예금 거래신청서 및 정기부금 예수금 원장 및 OO상호신용금고의 확인서에 의하여 청구인들의 주장이 사실임이 확인된다.청구인들이 상속세 신고시 신고한 OO상호신용금고의 OOOOOOOOOOOOOOOO 계좌예금 53,359,280원은 같은 금고의 OOOOOOOOOOOOOOOO의 계좌의 잔액중 일부임에도 착오로 인하여 위 OOOOOOOOOOOOOOOO 계좌 잔액으로 신고하였다고 청구인들은 주장하고 있고, 처분청은 위 OOOOOOOOOOOOOOOO 계좌가 청구인 OOO 명의로 되어 있으나 피상속인이 실질적으로 관리하던 예금으로 보아 상속개시일 현재의 잔액 76,352,092원(쟁점예금)을 상속재산으로 산입하였고 위 계좌가 피상속인 계좌임에는 상호간에 다툼이 없다.청구인들은 당초 쟁점예금의 상속개시일 당시 잔액 76,352,092원과 달리 53,359,280원을 상속재산으로 신고한 이유는 피상속인이 임대사업을 영위하면서 임차인으로부터 일시적으로 예수한 1996년 제2기분 부가가치세 10,079,688원과 1996년 12월분 관리비 12,958,960원이 포함되어 있기 때문에 1994.1.4 잔액 76,352,092원에서 위 금액을 차감한 53,359,280원을 상속재산으로 신고하였다고 주장하고 있다.살피건대, 쟁점예금 76,352,092원에서 청구인들이 주장하는 부가가치세 및 관리비를 차감한 잔액을 53,313,444원으로 당초 상속세 신고시 OOOOOOOOOOOOOOOO 계좌의 신고금액 53,359,280원과 45,836원의 차이가 있으나, 피상속인이 임대하였던 OO동 OO빌딩의 1996년 제2기 부가가치세 확정신고 내역을 검토한 바에 의하면 청구인들이 주장하는 부가가치세 10,079,688원이 확인되고, 청구인들이 제시하는 임대수입 및 관리비 입금내역명세서 및 OO상호신용금고의 OOOOOOOOOOOOOOOO 계좌의 1996.12.31자 입금내역에 의하면 청구인들이 주장하는 부가가치세 10,079,688원과 관리비 12,958,960원이 OOOOOOOOOOOOOOOO 계좌에 입금된 사실이 확인되어 쟁점예금의 상속개시일 당시 잔액 76,352,092원에서 이를 공제한 금액을 OOOOOOOOOOOOOOOO 계좌예금으로 상속세 착오신고하였다는 청구인들의 주장은 이유있다고 판단된다.따라서 쟁점예금 76,352,092원에서 부가가치세 10,079,688원 및 관리비 12,958,960원을 제외한 금액을 상속재산가액에 산입하여야 하나 동 금액은 1997.7.1 상속세 신고시 신고되었음(OOOOOOOOOOOOOOOO 계좌로 착오신고)이 확인되므로 쟁점예금 76,352,092원은 상속재산가액에서 제외하여야 할 것이다.

라. 따라서 이 건 심판청구는 청구주장이 이유 있다고 판단되므로국세기본법 제81조및 제65조 제1항 제2호 및 제3호의 규정에 의하여 주문과 같이 결정한다.<별 첨>상속인 명세<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 성 명 </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 관계 </td> <td height="47" valign="middle" width="150"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주민등록번호 </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상속지분율(%) </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 처 </td> <td height="47" valign="middle" width="150"> 240212-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 경기도 여주군 대신면 OO리 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> O OOO </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23.077 </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 자 </td> <td height="47" valign="middle" width="150"> 470303-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서울 강남구 OO동 OOOO </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.384 </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 자 </td> <td height="47" valign="middle" width="150"> 481111-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서울 OO구 OO동 </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.384 </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 자 </td> <td height="47" valign="middle" width="150"> 500919-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서울 강남구 OO동 OOOO </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.384 </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 자 </td> <td height="47" valign="middle" width="150"> 530928-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서울 서대문구 OO동 OOOOO </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.384 </td> </tr> <tr> <td height="47" valign="middle" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> OOO </td> <td height="47" valign="middle" width="36"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 자 </td> <td height="47" valign="middle" width="150"> 561014-OOOOOOO </td> <td height="47" valign="middle" width="279"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 서울 송파구 OO동 </td> <td height="47" valign="middle" width="112"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.384 </td> </tr></table>

쟁점예금이 상속세 신고시 포함되었는지 여부(경정)

핵심 요약

이유

주문

관련법령

상속세및증여세법시행령을 다룬 다른 기관의 판단