상속세 징수를 위하여 압류된 토지라도 상속세부과처분취소판결 확정후에는 법인의 비업무용 토지로 인정할 수 있다고 본 사례.
In this case, even land seized for collection of inheritance tax can be recognized as non-business land of a corporation after the judgment on cancellation of imposition of inheritance tax is confirmed.