물납거부처분취소청구
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff’s father’s return and payment 1) died on June 21, 2008, and inheritance commenced. Each land listed in [Attachment 1] Nos. 1 through 10, which is inherited property on October 10, 2008, for the Plaintiff, C, D, and E, co-inheritors (hereinafter “each land of this case”).
(2) On December 22, 2008, the Plaintiff: (a) assessed each land of this case as KRW 3.2 billion and paid inheritance tax on the following grounds: (b) on April 26, 2008, the Plaintiff was solely owned by the Plaintiff; and (c) C, D, and E made an agreement on the division of inherited property with the intent to renounce the inherited property; and (d) on the ground that the sales contract was concluded for selling each land of this case as well as each land of Seoul, Gwangjin-gu, and G at KRW 3.2 billion before the death of B.
Since then, the above sales contract was rescinded.
B. On December 7, 2010, the Defendant’s notice of rectification of inheritance tax and objection 1 of the Plaintiff et al. were assessed as KRW 25,602,664,00 on the basis of the market price of each of the above land based on the officially assessed individual land price, and notified the co-inheritors, including the Plaintiff, of KRW 14,661,423,170 of inheritance tax as of December 31, 2010 (hereinafter “instant disposition of imposition”).
(2) The above co-inheritors were dissatisfied with the instant disposition and filed an objection on March 3, 201, but were dismissed on March 29, 201. On June 27, 2011, the said co-inheritors filed an appeal with the Tax Tribunal, but was dismissed on October 31, 201.
On January 26, 2012, the above co-inheritors filed a lawsuit against the defendant seeking revocation of the above disposition, but was ruled against the defendant (Seoul District Court 2012Guhap1052), and the above judgment was finalized on July 18, 2017 through the appellate court (Seoul High Court 2013Nu14834) and the final appeal (Supreme Court 2014Du7565).
(hereinafter referred to as "relevant judgment"). (C) The above judgment is final and conclusive.
Plaintiff’s revised inheritance tax return and application for payment in kind,