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1. The plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. As D died on November 2, 201, Plaintiff A and his spouse, Plaintiff B, and C, who were their spouses, jointly inherited the property of the deceased D (hereinafter “the deceased”) including 162,50 shares issued by E (hereinafter “instant shares”).
B. On May 31, 2012, the Plaintiffs reported inheritance tax by deducting KRW 2,903,939,807 from the spouse’s deduction, and filed a provisional report on the split-off of inherited property with the content that the inheritance was not divided due to a provisional disposition prohibiting disposal of the shares, etc. of this case.
C. On January 2, 2013, the Defendant issued a revised notice by adding inheritance tax to KRW 1,215,234,596 on the ground that (a) the deceased’s retirement allowance of KRW 106,054,441 and KRW 56,00,000 on prior donation property were omitted from inherited property at the time of the Plaintiffs’ inheritance declaration.
On September 16, 2013, the Defendant: (a) excluded KRW 1,917,948,00 equivalent to the spouse’s share of the value of the instant shares from the amount of spouse’s inheritance deduction; and (b) additionally notified the Plaintiffs of additional correction of KRW 1,092,175,890,890 among the value of the instant shares, on the ground that the Plaintiffs failed to complete the transfer of ownership by dividing the instant shares within six months from the date following the time limit for the division of spouse’s inherited property (the date six months have elapsed from the day following the date following the date of
E. The Plaintiffs filed a claim for correction to the Defendant for the reduction of inheritance tax by deducting the obligation to return loans that the deceased had borne by his father F from inherited property. The Defendant accepted as a claim for correction and notified the Plaintiffs of correction by reducing KRW 1,540,605,384 out of the total inheritance tax amount on March 24, 2015.
[Disposition of inheritance tax imposed on September 16, 2013, which was remaining after reduction as above (i.e., KRW 1,215,234,596 won 1,092,175,890 won-1,540,605,384 won)]