상속세부과처분취소
1. The plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The deceased D (hereinafter “the inheritee”) died on July 24, 2016, and the Plaintiff’s spouse, Plaintiff B, and C are the children of the inheritee.
B. On December 5, 1997, the registration of ownership transfer was completed due to the sale in the name of Nonparty G on December 5, 1997, and on May 27, 2003, the registration of ownership transfer was completed due to the sale in the name of the decedent. On August 28, 2015, the registration of ownership transfer was completed under the name of Suwon District Court was under the name of Suwon District Court No. 108154, Aug. 26, 2015 (hereinafter “the registration of ownership transfer”).
C. On January 5, 2017, Plaintiff A filed an inheritance tax base return with the taxable value of inherited property KRW 1,438,816,416, and voluntarily paid KRW 53,756,280.
As a result of the inheritance tax investigation, the Defendant calculated the taxable value of the inherited property by adding the value of the instant apartment to KRW 320,000,000,00, including the inherited property as the inherited property, by adding the assessed value of the insufficient donated property and the estimated value of the inherited property reported by the Plaintiff A, and then on December 1, 2017, determined and notified the Plaintiffs of KRW 493,391,570 (including additional taxes) of the inheritance
(hereinafter “instant disposition”) D.
The Plaintiffs appealed and filed an appeal with the Tax Tribunal on May 18, 2018 on January 15, 2018. The Tax Tribunal dismissed the appeal on September 28, 2018.
E. Meanwhile, the Plaintiffs filed a lawsuit against G seeking cancellation of the transfer of ownership registration of this case on the ground of a false conspiracy with the head of Suwon District Court Decision 2017Da67967, supra, and sought monetary payment on the ground of infringement of legal reserve of inheritance. On November 28, 2018, the said court rendered a judgment dismissing the Plaintiffs’ claim on November 28, 2018, and the said judgment became final and conclusive on December 15, 2018.
(hereinafter referred to as "relevant civil cases").