logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울중앙지방법원 2015.11.20 2014가합510861
구상금
Text

1. The defendant,

A. From September 18, 2014 to Plaintiff A, KRW 64,633,504 and its related amount:

B. Plaintiff B is 24,647,532 and 24.

Reasons

1. Facts of recognition;

A. The original defendants are children of the network E and network F, and the co-inheritors of the network E (Death on June 20, 2007) and the network F (Death on November 30, 2009).

B. On June 20, 2007, the F and the original Defendant filed an inheritance tax return of KRW 6 billion on December 20, 2007 upon inheritance of KRW 1,259,359,653. Among them, KRW 314,839,910 was voluntarily paid and the remainder was applied for annual payment. Since additional tax due to the tax investigation, annual payment interest, and additional tax were added, the total amount of KRW 1,630,216,280 was paid as indicated in the “actual payment details.”

C. Upon the F’s death on November 30, 2009, the original Defendant reported an inheritance tax amounting to KRW 889,878,407, while he received inheritance equivalent to KRW 3.9 billion of the netF’s property. However, in the process of filing an application for deferment of collection and receiving a written investigation on inheritance tax, interest or additional dues have occurred, and eventually, the Defendant paid KRW 1,210,571,90 as indicated in the “actual payment details” in attached Table 1.

Plaintiff

A delegated the duty of payment of various inheritance tax, transfer income tax, etc. imposed on the heir in connection with the inheritance of the network E and network F by the remaining plaintiffs and the defendant, and performed the duty under the responsibility of the plaintiff A.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including each number, if any; hereinafter the same shall apply) and the purport of the whole pleadings

2. As to a claim for reimbursement by subrogation of inheritance tax

A. The plaintiffs purchased and sold, or borrowed as security, the land owned by the original defendant's joint ownership or private ownership, and the plaintiffs paid inheritance tax of the network E and networkF as shown in attached Table 1 by bearing cash. If the original defendant calculates the difference between the amount actually paid and the amount to be borne according to the inheritance ratio, the part to be borne by the defendant exceeds the portion to be borne by the plaintiffs, and the defendant took part in the amount to be borne by the defendant.

arrow