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1. The plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On February 23, 2001, D (hereinafter “the decedent”) was appointed as the representative director of E Co., Ltd. (hereinafter “instant family business company”) and had been engaged in the instant family business for about 13 years, and was deceased on May 11, 201, and succeeded to inheritance at the age of 52.
B. On November 27, 2013, Plaintiff A and B were the children of the inheritee, and Plaintiff C was the spouse of the inheritee. The Plaintiffs, as co-inheritors of the inheritee, assessed as KRW 3,976 per share of 1,319,818 shares issued by the instant family business company, to the Defendant on November 27, 2013, and assessed as KRW 5,247,596,368 (=1,319,818 shares x 3,976 won). (hereinafter “instant shares”) reported and paid the inheritance tax base and tax amount as follows.
(1) The tax base of the divided amount (1) (1) the taxable value of inherited property (2) (1) 3,260,000,000,2600,260,000,000 won (=the basic deduction of KRW 200,000,000 for the spouse deduction of KRW 3,000,000 for the children deduction of KRW 3,000,000 for the children deduction of KRW 60,000) (i)(ii) (3) 70,535,039,962 (iv) 34,807,519,981 [1,04,70,535,000 for the inheritance tax base of KRW 1,00,000 for the inheritance deduction of KRW 3,260,00,000 for the inheritance tax amount of KRW 360,000 for the inheritance tax amount of KRW 34,539,7165,7196
C. On June 27, 2014, the Commissioner of the Busan Regional Tax Office rendered a decision to increase the taxable value of inherited property by adding the inheritance deduction amount to KRW 3,500,000,00 on the ground that the instant shares included in the inherited property were underassessment at the time of the initial return of the instant case, and that some financial assets were omitted, and applying the inheritance deduction amount to the lump sum deduction instead of the basic deduction and the child deduction, thereby increasing the inheritance tax base to KRW 70,551,50,505,00.
On November 30, 2014, the Plaintiffs: (a) on the ground that the Defendant was exempt from the obligation of inheritance, the unpaid amount of KRW 150,649,070,000 for wage and salary income of the inheritee.