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1. Defendant D and E shall be entitled to legal reserve of inheritance on January 26, 2016 with respect to each share of 1/24 square meters among forest land 21,620 square meters in Namyang-si, Nam-si.
Reasons
1. Basic facts
A. The parties’ status and inheritance relationship 1) G generated the Plaintiffs and I with H. After the combination with H on May 27, 1969, G married with the Defendant C on August 8, 1973, but married on July 5, 2007. G was deceased on February 12, 2012 (hereinafter “the deceased”). Accordingly, the Plaintiffs, I, J, and Defendant D and E inherited the deceased, and the share of inheritance was 1/6 each.
B. On February 2001, the Deceased and K’s land sales contract sold L and M’ to K each land at purchase price of KRW 2.2 billion (hereinafter “instant sales contract”), and the transfer income tax arising from the instant sales contract at the time was to be borne by K.
K delayed the payment of the purchase price, and as a result, K paid to the Deceased KRW 3.15 billion (hereinafter “the purchase price of this case”) in 14 times from December 14, 2001 to October 15, 2008, including the initial agreed purchase price of KRW 2.2 billion, capital gains tax, delay compensation, etc. (hereinafter “the purchase price of this case”).
After the sales contract of this case, each of the above lands was divided and completed on October 15, 2008 in K with respect to the above L, N,O, M, and P.
C. After the additional imposition of capital gains tax, K additionally imposed KRW 260 million on the deceased on the ground that the capital gains tax borne by the purchaser should be included in the purchase price on December 2009.
Accordingly, the Deceased filed a lawsuit against K to seek payment of the amount equivalent to the capital gains tax additionally imposed on K around the end of January 2010, which was provisionally seized on the real estate owned by K.
Since then, the deceased received a favorable judgment and applied for a compulsory auction on the K-owned real estate.
Accordingly, K paid KRW 279 million to Q who represents the Deceased, and the Deceased withdrawn the request for auction on December 12, 201.
. The Deceased.