상속세부과처분취소
1. Inheritance tax (including additional tax on negligent tax on negligent tax returns and additional tax on negligent tax on negligent tax) filed against the Plaintiff on May 1, 2014 by the Defendant.
1. Details of the instant disposition
A. On September 22, 2011, the mother of the Plaintiff, B, and C (hereinafter referred to as the “Plaintiff, etc.”) (hereinafter referred to as “the decedent”) was the mother of the Plaintiff, B, and C (hereinafter referred to as “the Plaintiff, etc.”) and completed the registration of the establishment of a mortgage on September 23, 2011, with respect to the amount of KRW 460 million (hereinafter referred to as “the instant loan obligation”) owned by the decedent at the time E was loaned to cover the said loan obligation (hereinafter referred to as “the instant loan obligation”), in order to secure the said loan obligation (hereinafter referred to as “the instant real property”).
(hereinafter “The instant water guarantee obligation”). On the other hand, G, H (G mother), and I (G’s relative) made a notarial deed to the effect that, on September 22, 201, the instant loans are jointly and severally guaranteed, and, on March 22, 2012, when a promissory note was jointly issued to the decedent with the due date and delayed payment of the amount, there was no objection even if they were immediately subject to compulsory execution (hereinafter “instant notarial deed”).
B. After that, the decedent died on September 28, 2012, and the two money stables filed an application for ownership transfer registration on January 25, 2013 by subrogation of the Plaintiff, etc., and the Plaintiff, etc. completed the ownership transfer registration on September 28, 2012 on the instant real estate by inheritance.
After that, the Yang Docupup was issued on March 11, 2013 by requesting a voluntary auction on the instant real estate.
(Seoul Central District Court J. c)
Accordingly, on February 20, 2013, the Plaintiff, etc. sold the instant real estate in KRW 500 million on the condition that the purchaser takes over the instant real estate, which is the secured debt of the registration of creation of a neighboring mortgage on the instant real estate, (the registration of ownership transfer is completed on April 30, 2013) and repaid KRW 460 million on the instant real estate.