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TITLE Supreme Court Decision 2014Du46485 Decided November 26, 2020【Revocation of the Disposition Rejecting Claim for Correction】 [full Text]
Summary
In a case where: (a) upon the demise of a beneficiary who received an endowment of property, the inheritance process commenced with the endowed property as an inheritance estate; and (b) a judgment of revocation of fraudulent acts was rendered, whereby the agreement of endowment was rescinded and the inheritance estate was restored to the donor’s executable property, whether the beneficiary’s inheritor may apply for a late claim for correction prescribed in Article 45-2(2) of the Framework Act on National Taxes and become eligible for an exemption from the liability for inheritance tax (negative)
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