Plaintiff

A is the spouse of D who died on October 13, 2014 (hereinafter referred to as “the decedent”), and Plaintiff B and Plaintiff C are the offspring of the decedent.

On April 30, 2015, the Plaintiffs reported inheritance tax to the Defendant.

From August 1, 2016 to January 13, 2017, the Defendant conducted an inheritance tax investigation with respect to the Plaintiffs, and determined and notified the Plaintiffs on February 9, 2017, the amount of KRW 150,000,000,000,000,000,000,000,00 to be omitted at the time of inheritance tax return, to be included in the taxable value of inherited property, and the Plaintiff A’s F Bank G account (hereinafter “Dispute G account”) regarding the Plaintiff and the inheritee as the joint business account for the Plaintiff and the inheritee, and the amount of KRW 50,00,00,00,000,00,000,000,000,000,000,000,000,000,000,000,000 won (including penalty tax) was paid at the issue account for the Plaintiff’s death insurance (hereinafter “instant insurance premium”).

(hereinafter “previous Disposition”). The Plaintiffs appealed to the Tax Tribunal for a trial.

On September 7, 2017, the Tax Tribunal decided that the inclusion of the contribution of KRW 150 million in the taxable value of inherited property in the taxable value of inherited property would be improper, excluding this part, and that the previous tax base and tax amount of the disposition would be corrected.

In accordance with the purport of the decision of the Tax Tribunal, the Defendant corrected the amount of tax to KRW 247,810,100 (including additional tax) (hereinafter referred to as “instant disposition”), and refunded the amount of tax to the Plaintiffs as KRW 76,937,240 (the amount remaining in the previous disposition).

[Reasons for Recognition] A-1-5 evidence, Eul-B-6, 7, and 10 evidence (including above numbers), and the defendant's main defense to the judgment as to the main defense of this case as to the main defense of this case as a whole, the plaintiff filed a request with the Tax Tribunal for a judgment on the disposition of this case, and withdrawn the claim as to the main defense of this case, and the remaining parts.