부당이득금
Of the part regarding the principal lawsuit in the judgment of the first instance, the part against the defendant (Counterclaim defendant) is subject to KRW 23,724,654.
A principal lawsuit and a counterclaim shall be deemed simultaneously.
1. Basic facts
A. Both the Plaintiffs, Defendant, and E inherited the deceased’s property at each 1/5 ratio as the deceased died on September 14, 2013.
The deceased's inherited property is equivalent to KRW 5,645,795,357, such as deposit claims, stocks, funds, repurchase agreement claims (RP), real estate, etc.
B. On March 7, 2014, Plaintiffs B, C, Defendant, and E were entitled to withdraw the deceased’s G deposited stocks, funds, and repurchase agreement (RP) (hereinafter “instant financial assets”) (hereinafter “instant financial assets”) by withdrawing the deceased’s financial assets and paying inheritance tax.
The assessed value of the instant financial assets was KRW 1,641,55,067 as of September 14, 2013, which was the deceased’s death date, and KRW 1,55,603,903 as of March 7, 2014, which was the authority to withdraw to the Plaintiff A.
C. Inheritance tax on the deceased’s property was KRW 1,977,539,466, and the heir did not reach an agreement on how to pay for the portion exceeding the instant financial assets.
The National Tax Service additionally imposed total of KRW 237,031,609, including additional tax on negligent tax returns, KRW 15,363,666, additional tax on negligent tax returns, KRW 131,181,913, and KRW 90,486,030, and KRW 964,893,290, in December 2014, and collected KRW 964,893,290 from the deceased Hbank deposit claims.
Inheritance Tax, additional tax, and additional tax, the remainder of KRW 1,249,67,780 shall be January 2015 by the Plaintiff A; and
3. The instant financial assets were paid as financial assets.
Meanwhile, from September 15, 2013 to July 31, 2019, the Defendant received KRW 3,630,000 monthly rent from the lessee of Jongno-gu Seoul Metropolitan Government I land and its ground buildings owned by the deceased (hereinafter “instant real estate”) without the consent of other co-inheritors.
E. On June 8, 2017, Plaintiff C and E filed a claim for the adjudication on the division of the deceased’s inherited property against Plaintiff A, B, and Defendant, thereby holding the Seoul Family Court 2017Dhap1200.