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1. Of the instant lawsuit, the Defendant imposed an inheritance tax of KRW 160,368,609 on the Plaintiff on August 24, 2010.
Reasons
1. Details of the disposition;
A. The Plaintiff is a woman of the decedent B (hereinafter “the deceased”) who died on February 19, 2004, and both C and the Plaintiff are co-inheritors of the deceased.
B. On April 30, 2009, the Plaintiff reported KRW 54,242,897 of the inheritance tax inherited on February 19, 2004 with the taxable value of inherited property as KRW 946,049,738, and paid KRW 27,141,440 among them.
C. As a result of the investigation on the deceased’s inherited property, the Defendant confirmed that some of the inherited property, including the disposal property whose place of use was unknown prior to the commencement of inheritance, was omitted, as follows, and imposed an additional tax of KRW 357,530,540 (including additional tax of KRW 171,459,069, and KRW 160,368,610) on the Plaintiff and C on August 24, 2010.
(2) The aggregate amount of donated property of KRW 372,171,272 shall be deducted as KRW 372,00,000 (3) the aggregate amount of donated property of KRW 11,839,137,00 (5) the taxable value of inherited property of KRW 11,60,00 (2) the taxable value of inherited property of KRW 15,615,720,778 (17,000)
D. On September 15, 2010, C paid KRW 197,161,930 of the above inheritance tax, but the Plaintiff failed to pay KRW 160,368,610 of his/her own shares, and on March 6, 2013, the Defendant seized Gangnam-gu Seoul apartment 60,502 (hereinafter “D apartment”).
E. C filed a lawsuit against the Defendant seeking the revocation of the instant initial disposition and the attachment disposition against D apartment (2012Guhap10918, hereinafter “instant initial lawsuit”) with the Seoul Administrative Court (hereinafter “instant initial lawsuit”). On April 25, 2013, the Defendant, who is pending a lawsuit, re-calculated the taxable value, etc. of inherited property on April 25, 2013, and subsequently corrected KRW 34,556,453 among the initial disposition, by reducing KRW
(Public Charges totaling KRW 29,896,950 and KRW 3,710,320 of the deceased’s financial obligations are additionally recognized as mutual aid amount). The Seoul Administrative Court shall be prior to the commencement date of the inheritance by the deceased in the above case.