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1. The Defendant: (a) from April 9, 2015, with respect to Plaintiff A, KRW 127,784,40, KRW 85,189,60, and each of the above amounts.
Reasons
1. Basic facts
A. The plaintiff A is the spouse of the deceased D (hereinafter referred to as the "the deceased"), the plaintiff B is the child of the deceased, and the non-party E is the mother of the deceased.
B. On November 15, 2004, the Deceased came to be an absentee status, leaving the “F in Europe,” a previous address.
C. Accordingly, the plaintiffs and E requested a court to adjudicate on the appointment of an absentee property administrator against the deceased, and the court rendered a judgment on September 6, 2005 that the supplementary intervenor was appointed as an administrator of the deceased.
[Seong-gu District Court 2005 Maz. 357, 2005 Maz. 211(combined)] D.
Meanwhile, each real estate listed in the separate sheet, such as G warehouse 288 square meters, which was owned by the deceased (hereinafter “instant real estate”) was incorporated into H development project zone. As such, the Plaintiff Report Intervenor filed a claim with the court for permission to dispose of the instant real estate.
Accordingly, on December 15, 2006, the court rendered a ruling to permit the sale of the instant real estate through consultation. On December 26, 2006, the Plaintiff’s Intervenor sold the instant real estate on behalf of the Deceased by consultation for the acquisition of public land and received KRW 867,56,500 as compensation.
E. On November 2009, the Defendant determined the deceased’s transfer income tax amount for the year 2006 as KRW 19,389,030 following the sale of real estate in this case and served a tax payment notice (hereinafter “instant tax payment notice”) as “Seoul-dong-gu, Goyang-gu,” and on December 16, 2009, Nonparty J received the instant tax payment notice as a cohabitant.
F. However, on December 31, 2009, the deceased did not pay the transfer income tax by December 31, 2009, the Defendant sent a demand note to the last address of the Deceased on January 11, 2010 (hereinafter “instant demand note”). When the instant demand note was returned, the instant demand note was sent by public notice on January 25, 2010.
G. Afterwards, the Defendant shall pay the said capital gains tax and the additional dues for the unpaid return and payment on April 19, 2010.