1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The plaintiff, B, C, and D are children of the father and father E who died on March 18, 2008 and the mother and mother network F who died on January 1, 2013.

As the network E died on March 18, 2008, the net F and the Plaintiff, B, C, and D, who are co-inheritors, reported the taxable value of the network E to 22,282,946,329 won. As a result of the tax investigation, the taxable value of the inherited property was 23,310,085,574 won (the increase of KRW 1,027,139,245), the calculated tax amount was 9,345,042,787 won, the gift tax amount was 9,345,045,042,787 won, and the total final tax amount (including additional tax) that reflects the gift tax credit, reported tax credit, negligent tax returns, and additional tax due, was 8,565,913,675 won.

After that, the deceased on January 1, 2013, the Plaintiff, B, C, and D, co-inheritors, filed a report with the Defendant on the taxable value of inherited property at KRW 2,572,120,781, and the calculated tax amount calculated accordingly to KRW 588,848,312, and calculated the “property value of the inherited property” under Article 30 (3) of the Inheritance Tax and Gift Tax Act in calculating the “property value of the inherited property” in order to obtain tax credit for short-term re-Succession under Article 30 of the Inheritance Tax and Gift Tax Act, deeming that the above taxable value of inherited property falls under the amount after the payment of the “amount equivalent to the inheritance tax that was paid before the previous inherited property” and then filed a report on the amount of tax credit for short-term re-Succession as zero won.

On July 1, 2014, the Defendant: (a) conducted an inheritance tax investigation on the netF; (b) calculated the “property value of the inherited property” as prescribed by Article 30(3) of the Inheritance Tax and Gift Tax Act; and (c) calculated the “property value of the inherited property” as prescribed by Article 30(3) of the Inheritance Tax and Gift Tax Act; (d) calculated the “property value of the inherited property” equivalent to KRW 1,102,156,210; and (e) calculated the amount of tax credit for the short-term inheritance as KRW 371,652,133; and (e) imposed tax credits for the short-term inheritance as KRW 245,019,00 on the Plaintiff, etc. on October 1, 2014 (i) KRW 588,848,312 - KRW 371,652,133 won

(hereinafter “instant disposition”).