상속세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The Plaintiffs’ return and payment of inheritance tax 1) Plaintiffs are the father G of the Plaintiffs’ father who died on February 6, 2011 (hereinafter “the decedent”).
(2) Around August 2011, the Plaintiffs calculated the inheritance tax base of KRW 1,505,295,60 from the inherited property value of KRW 694,202,986 and KRW 5,000 for funeral expenses, and KRW 806,092,614 (i.e., KRW 1,505,295,60 - KRW 694,202,986 - KRW 5,00,000) as the taxable amount of inheritance, and the amount of inheritance tax calculated as the inheritance tax base of KRW 60,171,760 (= KRW 806,092,614 - KRW 600,614,617,760) as the inheritance tax base of KRW 205,920,854) as the inheritance tax base of KRW 205,92,614 -600,71,760).
3) The details of the inherited property and inheritance debts reported by the Plaintiffs at the time are as follows (hereinafter the real estate indicated in Table 1 below is indicated in the same manner as H miscellaneous land by using the lot number and land category.
1) On August 28, 200 1/4, 130, 1340, 630, 630, 640, 635, 635, 635, 600, 640, 600, 608, 60, 209, 60, 60, 200, 60, 60, 205, 60, 60, 60, 60, 60, 60, 60, 60, 60, 60, 90, 60, 60, 90, 206, 60, 60, 205, 60, 90, 206, 60, 205, 90, 206, 205, 19, 16, 196, 206, 306, 1965, 665, 2, 1966
B. The Defendant’s assessment of inheritance tax on North Korea shall conduct an inheritance tax investigation on the decedent, and the Defendant’s assessment of inheritance tax shall be conducted with the inheritance of the decedent, as well as the inherited property indicated in Table 1, Busan Gangseo-gu.