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1. As to KRW 1,284,29,553 deposited by the Seoul Central District Court No. 910 on January 13, 2015, as Seoul Central District Court No. 2015:
Reasons
Based on facts, K died on April 30, 2007. K’s inheritors include Defendant D, Plaintiff B, C, Defendant A, Defendant E, and F, who are the spouse, and Defendant G, Defendant H, I, and J (hereinafter referred to as “Defendant Substitutes”) who are the spouse of Defendant G, Defendant I, and Defendant H, I, and J (hereinafter referred to as “Defendant Substitutes”) who are the spouse of 196, who were the spouse of Defendant G, Defendant H, I, and Y (hereinafter referred to as “Defendant Substitutes,” and hereinafter referred to as “he co-inheritorss”).
On September 1, 2008, the head of the Dongjak District Tax Office, based on K’s 7,756,291,289 won in the taxable value of inherited property reported by co-inheritors after the death of K, imposed an inheritance tax on the co-inheritors by September 30, 2008, ordering other co-inheritors to jointly pay the amount of tax borne by them within the limits of the inherited property received or to be received by each co-inheritors (hereinafter “the first disposition of imposition”).
Therefore, from December 9, 2008 to May 29, 2009, co-inheritors paid inheritance tax and additional dues as stated in the following column.
(unit.) Under Article 3 (1) of the Inheritance Tax and Gift Tax Act, a person who receives an heir or a testamentary gift is obligated to pay inheritance tax according to the ratio calculated as prescribed by Presidential Decree based on the property he/she received or is to receive out of inherited property with respect to inheritance tax imposed pursuant to this Act. "Ratio" means the ratio of inheritance tax by heir calculated in accordance with the above Act and the Enforcement Decree of the same Act in order to determine the amount of inheritance
(1) Defendant D 20.00 387.387,381,654 10,000,000 B 13.3258,189,872 145,024,690 C 13.3258,189,8722 241,851,470, A13.3258,189,8721,139,139,049, 190, and 13.3258,189,87210,00,000, 13.3257, 67, 675, 297, 1975, 267, 2975, 267, 2975, 267, 2975, 267, 2975, 297, 2000