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(영문) 서울중앙지방법원 2020.08.18 2019가단5313308
약정금
Text

1. The Defendant shall pay to the Plaintiff KRW 67,846,970 and the interest rate of KRW 12% per annum from July 20, 2019 to the day of complete payment.

Reasons

1. Facts of recognition;

A. The Plaintiff, E, and F are children of the deceased G (hereinafter “the deceased”) and the Defendant’s legal children as South Korea.

B. On December 10, 2014, the Plaintiff and the Defendant, E, F (hereinafter collectively referred to as the “Defendant, etc.”) concluded an agreement on the division of inherited property (hereinafter referred to as the “instant agreement”) with respect to the property inherited from the Deceased, as follows.

According to the agreement of November 16, 2014, the plaintiff, defendant, etc. among co-inheritors and the defendant agree as follows:

1. The defendant et al. agree to ensure that the property listed in the attached Table 1 is all the property of the inheritee and be divided as shown in the attached Table 2.

2. All the property of an inheritee and property donated or deemed donated under tax law (excluding where it is clearly proven by financial data that the Defendant, etc. is his/her property), which is not indicated in the annexed list No. 1, shall belong to all the Plaintiff, regardless of its reasons;

3. 35,582,356 won reported on April 30, 2014, shall be borne individually by each person according to the statutory share of inheritance.

4. Where inheritance tax, gift tax, etc. is subsequently imposed, all taxes, including inheritance tax, gift tax, additional dues, etc., shall be jointly and severally borne by the defendant, etc.;

5. All taxes, etc. including gift tax, inheritance tax, additional dues, etc., on the property under paragraph (2) above shall be jointly and severally borne by the defendant.

C. After the tax investigation, additional inherited property was revealed through the tax investigation. On November 28, 2016, the Plaintiff additionally paid KRW 67,846,970 in the name of the payer under the name of the Defendant.

On July 4, 2019, the Plaintiff filed an application with the Defendant for a payment order with the Seoul Central District Court No. 2019 tea329484, on the grounds that the said inheritance tax was jointly and severally borne by the Defendant, etc. pursuant to the instant agreement, and the Defendant filed an application for a payment order with the Seoul Central District Court on July 15, 2019.

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