2. The costs of appeal are assessed against the plaintiff.

1. Details of taxation; and

The following facts do not conflict between the parties, or if they gather the purport of the whole pleadings in the entries in Gap evidence 1-2, Gap evidence 2-7, Eul evidence 1-2-2, Eul evidence 2-5, Eul evidence 3-9, and Eul evidence 3 through 9, they can be acknowledged, and there is no other counter-proof.

A. On November 3, 2004, 2004, ○○○○-dong, ○○○○-dong, ○○○○○-dong, and died. The Plaintiff is his wife, the South ○○, the South ○○, the South ○, and the South ○○ are his wife, and the South ○○, and the South ○○ and the South ○○ are their children.

B. On May 2, 2005, co-inheritors, including the Plaintiff, (hereinafter referred to as "co-inheritors, including the Plaintiff,") calculated and reported the tax base of the inheritance tax and the amount of tax payable at KRW 4,288,015,025 and KRW 1,016,235,990, such as the entry in the item of the reported tax amount of the inheritance tax on May 2, 2005, to the head of the tax office of ○○○○○○ (hereinafter referred to as "Inheritance tax invoice"). At that time, the tax amount paid at KRW 1,016,235,990 was voluntarily paid.

C. From August 26, 2005 to October 25 of the same year, the director of ○○○ Regional Tax Office conducted an inheritance tax investigation on the co-inheritors, including the Plaintiff, from August 26, 2005 to October 25 of the same year. The co-inheritors, including the Plaintiff, etc., recognized that there are some errors in the value of inherited property reported as provided in the preceding paragraph, as well as that of the Plaintiff, Nam○○, and South ○○ had omitted the report of gift tax on each amount indicated in the list of the gift value donated from South ○○○

Details of the gift value list

(unit: Won)

Testamentary donee

Date of donation

Value of donation

Testamentary donee

Date of donation

Value of donation

Testamentary donee

Date of donation

Value of donation

300,000,000

South ○

January 24, 2000

20,000,000

South ○

o April 3, 200

15,000,000

August 13, 2004

500,000,000

April 19, 2000

30,000,000

July 20, 200

59,502,400

7, 204

155,031,750

7.21 200

42,634,020

June 11, 2001

22,664,450

7, 204

10,901,689

December 4, 2003

124,659,420

6, 2002

70,000,000

7, 204

62,044,414

September 18, 2002

130,000,000

September 16, 2004

100,000,000

o October 22, 2002

84,171,905

9.24 2004

142,000,000

November 25, 2002

130,000,000

December 9, 2002

17,829,950

January 22, 2003

11,000,000

United States of America

819,977,853

217,293,440

740,168,705

D. On December 5, 2005, the head of the ○○○○○○ Tax Office, as indicated in the item on the inheritance tax invoice, shall calculate the total amount of tax imposed at KRW 1,777,439,98 as the value of donated property for which the co-inheritors, such as the Plaintiff, etc. omitted the return as described in the preceding paragraph, as indicated in the item on the inheritance tax invoice: KRW 819,977,853 (amount omitted in filing a return by the Plaintiff) + KRW 217,293,440 (amount omitted in filing a return by the Plaintiff) + KRW 740,168,705 (amount omitted in filing a return by the South ○○○○) calculated the taxable amount of inheritance taxes; KRW 5,807,843,711; KRW 1,484,973,211, the total amount of tax imposed at KRW 468,737,218 (amount deducted from the tax amount to be paid); and KRW 3687,737,737,7.737

E. On the other hand, on December 15, 2005, the head of the Defendant ○○○○○ Tax Office rendered a decision to calculate each gift tax and impose the gift tax equivalent to the amount of each gift tax (hereinafter “instant gift tax disposition”) as stated in the total determined tax amount column on the gift amount of KRW 819,97,853, which failed to file a return, as seen earlier, on the Plaintiff, and at that time notified the Plaintiff thereof.

2. Whether the pertinent disposition of inheritance tax and gift tax is legitimate

A. The parties' assertion

The Defendants asserted that the instant inheritance tax and gift tax assessment are lawful in accordance with relevant laws and regulations.

For this reason, the Plaintiff asserts that the portion exceeding the amount stated in the column of tax amount and the calculation statement of gift tax in the instant inheritance tax and gift tax should be revoked as unlawful for the following reasons.

(1) The Defendants acknowledged that the Plaintiff received total of KRW 819,977,853 from South ○○, as indicated in the specification of the gift value as seen earlier, as a full donation.

(2) However, among the total amount of KRW 819,977,853 remitted to the Plaintiff by South ○○, the sum of KRW 300,000,000 on April 7, 2004 and KRW 455,031,750 on September 7, 2004 (hereinafter “instant deposit”) was deposited in the name of South ○○○, but the actual amount of the Plaintiff’s deposit was 45,031,750 on the account of operation with South ○○. However, the amount of KRW 455,031,750 on the account of the Plaintiff’s share (one-half share) was 27,515,875 on the account of the Plaintiff’s inherent property and not the property donated to the Plaintiff from South ○○○○. Nevertheless, the Defendants imposed KRW 45,031,750 on the Plaintiff under the premise that the Plaintiff’s inherent shares of KRW 275,2751,7575 on the Plaintiff’s inherent shares.

(b) Fact of recognition;

The following facts are not disputed between the parties, or if Gap evidence Nos. 7 through 10, 13, 14, 15, and 16-1, 2, Gap evidence Nos. 17, 18, and Gap evidence Nos. 19-1 through 8, and Eul evidence Nos. 5 through 9, and the whole purport of the pleadings is collected, these facts can be acknowledged. The entries of evidence Nos. 11 and 12 are insufficient to reverse the above recognition, and there are no other objections.

(1) On February 23, 1952, the Plaintiff obtained a medical license on December 10, 1952, and married with ○○○○ Child, and opened '○○○ Child’ on October 17, 1958, and operated the hospital from that time. However, from April 1, 1953 to March 15, 198, ○○ University’s college as a professor and retired from office on February 18, 1976, and newly opened '○○○ Child’ on April 3 of that year. The Plaintiff discontinued '○○○ Child’ that was opened under its name, and the Plaintiff discontinued '○○○ Child’ from September 15, 1986 to 15, 196 to 100’.

(2) Meanwhile, from March 1, 1987 to February 28, 1991, ○○○○ University operated '○○○ Child’ as well as '○○○○ Child’ as a photographic instructor at ○ University’s medical school. The Plaintiff treated patients entirely in cases where ○○○ University gives lectures to the university.

(3) On December 30, 1974, the Plaintiff acquired a site of ○○○-dong, ○○○○○-dong, ○○○○○○-dong, and a building on its ground under its name 312.4 square meters and 815.37 square meters, and used it as “○○○○-dong, ○○○○-dong, ○○○-dong, ○○○-dong, ○○○-dong, ○○-dong, ○○-dong, ○○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○○-dong, ○○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○-dong, and had another ○-dong, a real estate rental business operator from October 27, 202 to donate the building site and had another ○-dong and its operation.

(4) From October 22, 2002 to September 20, 2004, the Plaintiff either paid 316,566,000 won or paid her gift tax on the hospital building remodeling construction cost to the South ○○ Hospital, which was deposited in its own name on seven occasions.

(5) On November 7, 2009, 199, ○○○○○○-○○-○○-15,750 won out of the sales amount was deposited 450,000 won in his/her bank account (○○-○-○○-15,50 won) under the name of the Plaintiff, and deposited 300,000 won out of the principal and interest of his/her bank in his/her bank account (○○-○-○-○○-○○-○○-15,50 won in his/her name). On July 2, 2003, 200, 200 won was deposited in ○○-15,500 won in his/her bank account (○○-15,500 won in his/her name) under the name of the Plaintiff’s bank account (○○-15,500 won in his/her name).

C. Determination

(1) The following circumstances that can be seen from the facts acknowledged under the preceding paragraph, i.e., ① the issue deposit is presumed to be the deposit of ○○ in the name of ○○ in the name of ○○○, and not only the account is presumed to be the deposit of ○○○ in the name of ○○○○, but also the proceeds from the sale of securities bonds sold on December 2, 2003 by ○○○○ in the name of ○○○○ and jointly with ○○○○ in the name of ○○○, but also operated ○○○○ in the name of ○○○○, but the Plaintiff acquired a considerable amount of real estate under ○○’s own or jointly with ○○○○ in the name of ○○○○, and ③ the inheritance tax and Gift Tax Act recognize a maximum amount of spouse deduction in consideration of the formation of common property among the married parties. Therefore, it is reasonable to view that the issue of deposit of ○○○ in the name of the Plaintiff by account transfer is the deposit of ○○○○○.

(2) Therefore, under the premise that ○○○ donated 455,031,750 won to the Plaintiff in full, the Defendants’ taxation of the instant inheritance tax and gift tax is lawful.

3. Conclusion

Therefore, the plaintiff's respective claims of this case seeking revocation on the grounds that the inheritance tax and gift tax assessment of this case are illegal are dismissed in all of its grounds. It is so decided as per Disposition.

Statement of Inheritance Tax Amount

(unit: Won)

Classification

Reported Tax Amount

Amount of final tax

The amount of legitimate tax by the Plaintiff Director

Total Taxable Value of Inherited Property

5,308,015,025

6,827,843,711

6,600,327,836

Value of the inherited property

3,244,832,425

3,244,901,113

3,244,901,113

Amount included in the disposition prior to the commencement of inheritance; and

257,680,000

0

0

Value of donated

1,813,530,000

3,590969,998

3,363,454,123

Funeral expenses deduction

8,027,400

8,027,400

8,027,400

Total amount of deduction

1,020,000,000

1,020,000,000

1,020,000,000

Spouse’s deduction

500,000,000

500,000,000

500,000,000

Collective deduction

500,000,000

500,000,000

500,000,000

Financial property deduction

20,000,000

20,000,000

20,000,000

Tax Base

4,288,015,025

5,807,843,711

5,580,327,836

Tax Rate

50%

50%

50%

calculated tax amount

1,684,007,512

2,443,921,856

2,330,163,918

Amount of donated property deducted;

54,856,410

934,192,229

86,691,269

Amount deducted from reported tax amount;

12,915,110

12,915,110

12,915,110

Amount of final tax

1,016,235,992

1,396,814,517

1,330,557,539

Additional Tax on negligent tax returns

63,953,900

53,962,791

Additional Dues

24,204,794

19,990,850

Total determined tax amount

1,016,235,992

1,484,973,211

1,404,511,180

Voluntary Tax Amount

1,016,235,992

1,016,235,993

1,016,235,992

Total imposed Tax Amount

468,737,218

388,275,188

Notes (1) : Fractional trees less than ten won in the calculation of notified tax amount pursuant to the provisions of Article 47 (1) of the Management of the National Funds Act shall be rounded off; hereinafter the same shall apply.

Table of Individual Tax Amount by Inheritor

(unit: Won)

An inheritor

Inheritance Ratio

Inheritance Ratio

Amount of tax imposed

Political Party Tax Amount

8.98%

56,295,330

34,867,110

South ○

63.87%

6.07%

299,382,460

256,533,410

South ○

24.12%

24.95%

113,059,428

96,874,660

South ○

0.00%

0.00%

0

0

South ○

0.00%

0.00%

0

0

South ○

0.00%

0.00%

0

0

Consolidateds

100%

100%

468,737,218

388,275,180

A gift tax amount statement

(unit: Won)

Date of donation

April 7, 2004

August 13, 2004

September 7, 2004

September 16, 2004

September 24, 2004

Amount of gift tax

300,000,000

50,000,000

27,977,853

100,000,000

142,000,000

The estimated amount of re-donations;

0

300,000,000

350,000,000

577,977,853

677,977,853

Spouse’s deduction

300,000,000

300,000,000

300,000,000

300,000,000

300,000,000

Tax Base

0

50,000,000

27,977,853

377,977,853

519,977,853

Tax Rate

10%

10%

20%

20%

30%

calculated tax amount

0

5,000,000

45,595,570

65,595,570

95,993,355

Tax Credit

0

0

5,000,000

45,595,570

65,595,570

Amount of final tax

0

5,000,000

40,595,570

20,000,000

30,397,785

Additional Tax on negligent tax returns

0

500,000

3,739,428

1,735,434

2,621,469

Additional Dues

0

574,500

4,372,142

2,100,000

3,118,812

Total determined tax amount

0

6,074,500

48,707,140

23,835,434

36,138,066

Amount of tax notified after deduction

0

6,074,500

48,707,140

23,835,430

36,138,060

Plaintiff’s Principal Political Tax Amount

0

6,094,290

17,961,420

3,665,240

- Finally -