The deceased B (hereinafter “the deceased”) died on April 7, 2008, and had C, D, E, and F forest (hereinafter “the instant real estate”) with inherited property. G, a co-inheritors of the deceased, renounces inheritance. On May 15, 2008, the Plaintiff solely inherited the instant real estate by filing a report on qualified acceptance on July 21, 2008.

On December 16, 2009, the Credit Guarantee Fund, a creditor of the deceased, filed an application for a compulsory auction on the instant real estate with the judgment that "the plaintiff shall pay 54,304,351 won and damages for delay to the Credit Guarantee Fund within the scope of the property inherited from the deceased," (Seoul Central District Court Decision 2009Da26120, Dec. 16, 2009) against the plaintiff (Seoul Central District Court Decision 2009Da26120, Aug. 3, 2015). The total amount of the successful bid price was distributed to the creditors, including the Credit Guarantee Fund and the Korea Asset Management Corporation, etc.

On January 2, 2017, the head of the Gu Tax Office deemed that the adjudication of the instant real estate constituted “transfer” and imposed KRW 7,875,720 on the Plaintiff for the transfer income tax for the year 2015.

Accordingly, on July 10, 2017, the Defendant seized the automobiles listed in the attached Table (hereinafter “instant automobiles”) in which the Plaintiff acquired 50% shares of 8,584,490 local income tax (hereinafter “the instant automobiles”) and KRW 7,875,720 as income tax for the year 2015 and KRW 265,650 as income tax for the year 2017 as delinquent amount, and the Plaintiff seized the automobiles listed in the attached Table (hereinafter “instant automobiles”).

(2) The Plaintiff’s transfer income tax of this case constitutes “expenses related to inheritance” as stipulated in Article 998-2 of the Civil Act and bears the obligation of the Plaintiff to pay the transfer income tax of this case from its proprietary property, not inherited property. The Plaintiff’s transfer income tax of this case constitutes “expenses related to inheritance” under Article 998-2 of the Civil Act.