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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The plaintiffs are married, and C is the father of the plaintiff A.
B. On February 27, 2015, C donated to the Plaintiffs, as well as D and 12 parcels, and the Plaintiffs completed the registration of ownership transfer in their respective names as to one half of the shares of the land donated as above on March 3 and March 11, 2015.
On June 30, 2015, Plaintiff A paid KRW 577,943,650 to Plaintiff A, and Plaintiff B paid KRW 594,143,650 to Plaintiff B as gift tax.
At the time of filing a gift tax return, the Plaintiffs calculated the land value based on the officially assessed individual land price, and filed a report on the value of the land of Guri-si, E, F, G, H, I, J, K, L, or M 10 (hereinafter “instant land”) totaling KRW 3.729 billion.
C. On March 12, 2015, upon the death of C (hereinafter “the deceased”) on March 12, 2015, the Plaintiff reported and paid KRW 7,500,228,344 won for the taxable amount of inheritance taxes, including land of 13 parcels of land donated in advance, and KRW 1,43,120,710 for inheritance taxes, which were paid as tax base 6,80,228,344 won, and KRW 1,43,120,710 for the land of 13 parcels of land at that time.
From January 29, 2016 to April 7, 2016, the director of the Central Regional Tax Office confirmed the omission of KRW 180 million in cash with five parcels of land located in Dongdaemun-gu Seoul, Dongdaemun-gu and KRW 155,331,709 in total as inherited property, and with five parcels of land located in Dongdaemun-gu, Seoul, Seoul, of KRW 155,31,709 in total as inherited property ( KRW 10,200,000, KRW 19,000,000, KRW 19,000, KRW 19,000, KRW Q1,2 million).
In addition, the director of the Central Regional Tax Office of China confirms that the land of this case was expropriated in the Korea Highway Corporation and there was the appraised value by three appraisal institutions as of May 30, 2014, and determines the value of the land of this case as the average of the appraised value of the said land after consultation with the Evaluation Deliberation Committee (hereinafter “the appraised value of this case”). The inherited property and the amount of the omitted inherited property are calculated by mistake as above.