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(영문) 창원지방법원 2012.08.09 2011구합1977
상속세부과처분취소
Text

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. On September 20, 2006, the network E (hereinafter “the network”) sold G forest land of KRW 51,567 square meters to F Co., Ltd. (hereinafter “F”) for KRW 7 billion in price, and received KRW 650,000 as the down payment.

(B) The above forest land is called “the instant forest land” and the above sales contract is called “the instant sales contract.”

On September 27, 2006, the Deceased completed the registration of ownership transfer of the forest of this case with F on September 27, 2006 without receiving the remaining amount of KRW 6.35 billion of the above sales contract, and entered into an agreement with F and H on September 28, 2006 with the following contents:

5. Agreed Terms and Conditions (2) Of the remainder of KRW 6.35 billion payable from F to the Deceased, KRW 360 million shall be paid at the time of registration, and KRW 1.64 billion shall be paid by December 20, 2006.

Provided, That if it is impossible to pay it, H individual shall be held responsible.

(3) The remainder payable from F to the Deceased amounting to KRW 4.35 billion shall be paid up to December 31, 2007.

(4) If the F fails to comply with the foregoing paragraph (3), it promises that H individual will reduce the second floor of a commercial building (3.73 billion won) and apartment (3.62 billion won on the one hand), being constructed on the Australian Brar lot number.

C. On October 25, 2007, the Deceased prepared a letter of waiver of claim to F that “The Deceased failed to resolve the lawsuit for cancellation of the pre-announcement of ownership registration of the instant real estate, and thus waives KRW 977,800,000 out of the sales balance under the instant sales contract.”

The Deceased died on July 27, 2008, and the Deceased’s claim for the remaining purchase price against F was inherited by the Plaintiff B, C, and D, the wife, according to their inheritance ratio.

E. Plaintiff A filed a lawsuit claiming the cancellation of ownership transfer registration (Seoul District Court Decision 2008Gahap2070, 2070, hereinafter “previous lawsuit”) with F and H as the purport of the claim, such as “F and H shall pay the Plaintiff KRW 6.35 million and its delay damages.” The Plaintiff filed a lawsuit claiming the cancellation of ownership transfer registration (Seoul District Court Decision 2008Gahap2070, hereinafter “previous lawsuit”), and F and H.

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