보충적 평가방법을 택할 수밖에 없었다는 점에 관한 입증이 없어 개별공시지가로 평가, 산정한 상속세부과처분이 위법하다고 한 사례.
Case holding that the inheritance tax disposition, evaluated and calculated as individual official land price, is illegal because there is no proof that it was forced to choose a supplementary evaluation method.