TITLE	Supreme Court Decision 2014Du46485 Decided November 26, 2020¡¼Revocation of the Disposition Rejecting Claim for Correction¡½ [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estate; and (b) a judgment of revocation of fraudulent acts was rendered, whereby the agreement of endowment was rescinded and the inheritance estate was restored to the donor¡¯s executable property, whether the beneficiary¡¯s inheritor may apply for a late claim for correction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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