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(영문) 서울고등법원 2017.08.25 2016나209568

소유권이전등기말소등

Text

1. Of the judgment of the court of first instance, the part against Defendant C in excess of the following amount ordered to be paid.

Reasons

1. Facts of recognition;

A. The Party-Related F died on July 26, 2013.

The heir of the network F (hereinafter referred to as “the deceased”) has the Plaintiffs and Defendant C, who are the wife, and their children.

Defendant E is the children of Defendant C, and Defendant C is the wife of Defendant C.

G is the husband of the plaintiff A, and H is the husband of the plaintiff B.

B. (1) At the time of the deceased’s death, active inherited property was totaling KRW 3,185,040,922, including each real estate, shares, and deposit return claim as stated in the attached table 6 Nos. 1 through 16, 18 through 21, and 23.

(2) The real estate listed in the list Nos. 6 Nos. 17 is acknowledged as having been the land whose location is unknown according to the result of the appraisal by the appraiser L of the first instance trial. Accordingly, it is difficult to deem that the land is included in the deceased’

(3) We examine loan claims amounting to KRW 830,730,041 against S Co., Ltd. (hereinafter “S”) listed in [Attachment 6 List 22]

According to the evidence No. 60, Defendant C’s report on KRW 830,730,041 with a loan claim of the deceased for S at the time of reporting inheritance tax, but it is not sufficient to deem that the deceased actually had a loan claim equivalent to the above amount at the time of his death, and there is no other evidence to prove otherwise.

[Additionally, in the case where the plaintiffs claimed the amount equivalent to inheritance shares among the above loan claims against S (U.S. District Court 2016Gahap73111), the above court rendered a ruling dismissing the plaintiffs' claim on August 18, 2017 on the ground that the above loan claims are insufficient to recognize the above loan claims]. (4) There was no passive inherited property at the time of the death of the deceased.

C. On July 25, 2013, the day before the death of the deceased, the Defendants on the ownership transfer of each of the real estate listed in the separate sheet Nos. 1 list No. 1 A, B, and C (hereinafter “instant real estate”) on July 20, 2013, respectively, on the ground that the gift was made on July 20, 2013.