상속채무금
1. The Plaintiff, and Defendant B, Defendant C, D, E, F, and G respectively, with respect to KRW 33,287,692 and each of the above amounts. < Amended by Presidential Decree No. 27579, Dec. 1, 2016>
1. Basic facts
A. The parties’ relevant Defendant B is the wife of the deceased H (the deceased on January 14, 2015, hereinafter “the deceased”), and Defendant C, D, E, F, and G are children between the deceased and the Defendant B.
B. On November 5, 2010, the deceased registered as a business operator for the kimchi manufacture and sale business of the trade name “I” under his/her own name. 2) The Plaintiff, who engages in the wholesale business of vegetables, etc. in the Nam-gu Incheon Metropolitan CityJ, supplied I with the drilling, etc. from June 201 to June.
C. At the time of the deceased’s death, the details of the deceased’s property and the agreement on the division of the inherited property between the Defendants are as follows.
(1) At the time, the instant real estate was solely owned by the obligee’s Gyeyang Credit Union, the Deceased, and the maximum debt amount of KRW 208,00,000,000 (hereinafter “the creation registration of a mortgage”).
(2) On January 14, 2015, the Defendants agreed on the division of each real estate listed in the separate sheet owned by the Deceased (hereinafter “instant real estate”) to be solely inherited by Defendant B (hereinafter “instant agreement on division of inherited property”). Defendant B completed the registration of transfer of ownership based on the division agreement as of the instant real estate as of March 17, 2015, the Seoul Northern District Court’s Northern District Court’s receipt No. 26918, Mar. 17, 2015, and January 14, 2015.
3) On March 15, 2016, Defendant B sold the instant real estate to K for KRW 370 million. On April 25, 2016, K completed the registration of ownership transfer on the instant real estate on the grounds of sale and purchase as of March 15, 2016. On the same day, the registration of ownership transfer was cancelled on the grounds of termination as of April 25, 2016. D. Defendant C, D, E, F, G property status 1) 2014, and 2015, Defendant D, E, and F’s local taxes and national taxes (such as transfer income tax, gift tax, comprehensive real estate holding tax, etc.) during the taxable year as of April 25, 2016.