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1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
Details of the disposition
I, on April 26, 2008, concluded a contract to sell two parcels of land, other than JJ and one other, for KRW 3.2 billion, on April 26, 2008, which was the owner of each parcel of land listed in the attached list of the Defendant’s attached list (hereinafter “instant land”), but the said contract was rescinded on the ground that the purchase price was not paid.
Upon I’s death on June 21, 2008, E, F, G, and H (hereinafter “instant inheritors”) inherited the I’s own property, including the instant land, in 1/4 equity shares, and on February 22, 2008, the Defendant filed an inheritance tax return containing the content that the instant land out of I’s inherited property was calculated as KRW 3.2 billion.
On December 7, 2010, the Defendant issued a notice of decision of correction, stating that the market price of the instant land should be KRW 25,602,664,00 according to the supplementary method of assessment under the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”). On the ground that the instant heir should additionally pay KRW 14,61,423,170 of inheritance tax with respect to I’s inherited property (hereinafter “instant disposition of imposition of inheritance tax”).
The instant inheritors filed an administrative suit against the instant disposition and filed an administrative suit seeking the revocation of the said disposition with the Suwon District Court after filing an objection and requesting a trial. However, on May 1, 2013, the Suwon District Court rendered a judgment (2012Guhap1052) dismissing all the said claims, and the said inheritors appealed, but the Seoul High Court rendered a judgment dismissing an appeal on April 16, 2014 (2013Nu14834) (No. 2013Nu14834). The said inheritors appealed appealed again, but the Supreme Court rendered a judgment dismissing an appeal on July 18, 2017 (2014du7565). Accordingly, the said judgment of the first instance court (hereinafter “instant administrative final judgment”) became final and conclusive as it is.
(B) Nos. 1 through 3. On the other hand, the defendant on December 30, 201.