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(영문) 서울고등법원 2016.01.28 2015나2265
기타(금전)
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

3. Judgment of the first instance.

Reasons

1. Facts of recognition;

A. A. On June 28, 1963, G married with H on June 28, 1963, and was divorced from H on September 28, 200 thereafter, G was married with the Defendant on July 2, 2001 and gave I between them. (2) G died on July 5, 2012 (hereinafter “the deceased”). At that time, the Defendant, the spouse of the deceased, the Plaintiffs, and the first seven persons jointly inherited the Deceased.

B. 1) At the time of the death of the deceased, the deceased owned the same property as indicated below [Attachment 1] at the time of the death (hereinafter referred to as “the tax authority’s assessed value for imposing inheritance tax on the deceased’s inheritance to which the deceased was the deceased was the same as the market value at the time of his death, and

(2) Around 201,00 won (attached Form 1, paragraph (2) of the Real Estate List) 955,000,000 Japan Co., Ltd.’s shares of KRW 5,700 shares of KRW 2,719,584,000 ( KRW 477,120 per share) 3,00,000 of KRW 531,00,000,000,000,000,000,000,000,000,000,000,000 64,17,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,00)

The property market value (including paragraph (3) 1,89,320 won in the attached Table 2,200 won in the real estate list) 13,930,000 square meters in the N-type 796 square meters in the real estate market value (attached Table 4) 112,281,60 won in the attached Table 531 square meters in the 4,500 square meters in the 4,646,250 square meters in the 531 square meters in the 42,50,000,000 won in the 13,930,000,000 won in the 1,376,80,000 won in the aggregate of 4,646,250 won in the 52,500,000,000 won in the 2,000,000 won in the 13,074.

B In addition to the acceptance of 3,700 shares in its own name, each of the 6,00 shares in the name of the plaintiff A and B, and 2,000 shares in the name of the plaintiff C, and the deceased paid all of the acquisition price.

After that, on August 10, 1990, Plaintiff A transferred 6,000 shares of L on its own name to Plaintiff B, and Plaintiff C on October 27, 1999.

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