증여세등부과처분취소
1. The judgment of the court of first instance is modified as follows.
The director of the tax office of defendant racing against the plaintiff, the annexed Form 1.
1. Details of the disposition;
A. The deceased F (hereinafter “the deceased”) died on Aug. 5, 2008, and the Plaintiff (Seoul), C, B, D, and E (hereinafter “Plaintiff, etc.”) as his/her children (five children), was co-inheritors, but the inheritance tax was not reported.
B. From March 21, 2010 to May 12, 2010, the head of the tax office having jurisdiction over North Daegu District Tax Office determined and notified the Plaintiff, etc. of the total amount of KRW 282,136,240 (including additional taxes; hereinafter the same shall apply) of the inheritance tax, and notified the Plaintiff, etc. of the total amount of KRW 44,254,800, total amount of the gift tax (including additional taxes; hereinafter the same shall apply) indicated in the “tax calculation table” attached Table 1 on August 17, 2010.
C. Thereafter, the lawsuit filed by C against the Plaintiff, B, and D for the return of legal reserve of inheritance (Tgu District Court No. 2009Gahap9168, Daegu High Court No. 201Na5500, hereinafter “instant legal reserve of inheritance”) was concluded on December 12, 2012 by the Daegu High Court.
As a result, the director of the tax office of North Daegu conducted an inheritance tax (legal reserve) again from August 19, 2013 to September 27, 2013 according to the audit data of the National Tax Service reflecting the result of the instant legal reserve lawsuit, and confirmed that the Plaintiff, etc. omitted the return of donated property, etc.
E. Accordingly, on January 6, 2014, the director of the tax office of North Daegu issued a revised notice to the Plaintiff, etc. on KRW 598,722,890 of the inheritance tax, and on the other hand, the head of the tax office issued a notice of the amount of inheritance tax and the amount of joint and several tax obligor to be paid by each heir, as stated in the column for imposition of inheritance tax in attached Table 1 (B) of the “tax calculation sheet” by heir.
A. Before 200:
F. In addition, on January 6, 2014, the director of the tax office on North Daegu Tax Office notified the Plaintiff’s prior gift tax assessment data on each donated property.
Accordingly, the director of the tax office of defendant racing shall attach 1.1 to the plaintiff on the same day.