상속세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The Plaintiffs, as the children of the deceased E (hereinafter “the deceased”), succeeded to the property on January 23, 2010 following the death of the deceased.
B. On July 10, 2010, the Plaintiffs reported inheritance tax amounting to KRW 23,734,029,829,829,829, and KRW 15,87,181 of the taxable value of inherited property calculated on the basis of various deductions; and KRW 5,371,44,590 of the tax payable calculated on the basis of the amount of tax payable.
C. The Defendant, on September 15, 201, notified the Plaintiffs of KRW 9,845,883,620 of the inheritance tax, on the ground that each real estate listed in the separate sheet 19,20 (hereinafter “second real estate of this case”) was donated by the decedent to a person who is not the heir within five years before the date the inheritance commences, and that it was included in the value of the inherited property, but was not included in the value of the inherited property.
Since then, the Defendant’s (joint and several obligors) obligor of inheritance tax notified of correction as above around October 201, on the ground that not only four Plaintiffs but also six Plaintiffs are included.
On November 8, 2011, the disposition of correction was revoked, and the correction notice was issued (hereinafter “instant disposition”) with six persons including the Plaintiffs in the inheritance tax amounting to KRW 9,983,303,90 (including additional tax of KRW 1,500,570,906).
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiffs’ assertion 1) Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter “Premium Tax Act”)
According to Article 14(1)3, the value of debts relating to an ancestor or inherited property as of the date of commencing the inheritance shall be deducted from the value of inherited property. The deceased shall be F as an incorporated foundation at the time of death.