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padding: 12px; border-radius: 8px; margin: 12px 0px; text-decoration: none !important; } .embed-title { font-size: 16px; font-weight: 700; color: #535150; margin-bottom: 8px; text-align: left; line-height: 1.5; text-decoration: none !important; } .embed-description { width: 100%; font-size: 14px; color: #7A7574; line-height: 1.5; max-height: 150px; text-align: left; overflow: hidden; padding: 12px 0px; } .embed-url > a { width: 100%; font-size: 14px; color: #141413 !important; text-decoration: none !important; line-height: 1.5; text-align: left; } .embed-thumbnail-wrapper { padding-left: 12px; } .embed-thumbnail { width:100px; border-radius: 8px; } pre { background: #F6F6F6; border-radius: 8px; padding: 16px; font-size: 16px; color: #535150; line-height: 180%; text-align: left; } .lexical__textBold { font-weight: bold; } .lexical__textItalic { font-style: italic; } .lexical__textUnderline { text-decoration: underline; } .lexical__textStrikethrough { text-decoration: line-through; } .lexical__textUnderlineStrikethrough { text-decoration: underline line-through; } .lexical__textSubscript { font-size: 0.8em; vertical-align: sub; } .lexical__textSuperscript { font-size: 0.8em; vertical-align: super; } .lexical__textCode { background-color: rgb(240, 242, 245); padding: 1px 0.25rem; font-family: Menlo, Consolas, Monaco, monospace; font-size: 94%; } 阿度擁有多張保險契約,並將身故受益人指定為乙佛寺,在阿度因病去世後,國稅局依實質課稅原則,將阿度的身故保險金列入遺產課稅,其法定繼承人繳納完遺產稅後,卻無法取得保險金給付,而一狀告上法院。判決文參照: 被繼承人(104年7月29日死亡)生前於94年至103年間購買系爭94筆保單,均係投資型及儲蓄型保單,投保時已屆69歲至78歲高齡,且於96年間罹患肺結核,100年初確診罹患肺癌,並以躉繳保費方式投保等節以觀...本質與分散風險消化損失之保險終極目的顯然有違,更與避免繼承人於被繼承人死亡後,生存失所依據之社會保障無涉,而與遺贈稅法第16條第9款之要件未合。A、B為遺產稅納稅義務人。判決文參照: 本件繼承事件無遺囑執行人,A、B為繼承人,從而,被上訴人將系爭94筆保單權利價值計入被繼承人遺產總額,以A、B為納稅義務人,對之課徵遺產稅暨加徵滯納金、利息,適用法令、認定事實或計算稅額均無錯誤...應由乙佛寺取得保險金給付。判決文參照: 阿度既於系爭94筆保單中均指定身故保險金之受益人為乙佛寺,且乙佛寺確實具有權利能力,顯然阿度已有明示將身故保險金交予乙佛寺運用之意思,應認阿度本於私法自治、契約自由原則而與被告所為之約定(指定身故保險金受益人為乙佛寺)係屬有效...A、B需繳納遺產稅,與其實際取得多少遺產無關。遺產稅,遺產繼承人有數人者,遺產全部在分割前屬全體繼承人公同共有,因此,每一繼承人對同一遺產稅債務係各負全部之繳納義務,成立連帶債務。判決參照: 我國現行遺產稅係採總遺產稅制,係針對被繼承人之總遺產課稅,稅捐客體並非繼承人等遺產稅納稅義務人實際可取得之財產。上訴人就應納入遺產總額計算之系爭94筆保單權利價值,是否負有繳納遺產稅之義務,與其是否取得系爭保險理賠金無涉。如前所述,阿度的身故保險金被列入遺產總額課徵遺產稅,A、B為其繼承人,依照遺贈稅法規定,即為納稅義務人,雖然A、B皆非保單之受益人,本應負有繳納全部遺產稅之義務。