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(영문) 부산지방법원 2018.02.06 2017가단309674

1. The defendant shall not exceed 15,872,850 won and it shall be within the scope of the property inherited from the network D to the plaintiffs.


Basic Facts

The Plaintiffs are entrepreneurs operating dental laboratories with the trade name “F” in Busan Jin-gu E.

The deceased D (hereinafter referred to as the “the deceased”) is a person who operated a dental work with the trade name “H” in the Geum-gu G of Busan, and the defendant is the deceased’s wife.

The Plaintiffs supplied dental technicians to dental technicians operated by the Deceased from around 2006 to around June 2016. The prices for the goods supplied by the Plaintiffs are KRW 37,036,650.

On June 27, 2016, the deceased died, and there was I and J as the defendant, his child, who was the inheritor.

On July 21, 2016, the Defendant reported to the Busan Family Court 2016-Ma200243 an inheritance limited recognition, and on October 26, 2016, the Defendant was adjudicated to accept the above declaration.

(hereinafter “The instant qualified acceptance”). Meanwhile, on July 21, 2016, I and J filed a declaration of renunciation of inheritance with the Busan Family Court 2016-Ma20242, and on August 1, 2016, there was a judgment accepting the said declaration.

[Based on the above facts, the defendant, who is a sole heir of the deceased, has a duty to pay 15,872,850 won out of the unpaid price of the goods of the deceased as requested by the plaintiffs, and delay damages therefrom, as requested by the plaintiffs, as to the facts without dispute, Gap's evidence Nos. 1 through 4 (including additional numbers), Eul's evidence Nos. 1 through 3, the purport of the whole pleadings, the assertion of the purport of the arguments, and the cause of the claim.

As to the Defendant’s assertion of qualified acceptance, the Defendant asserts that the Defendant is obligated to perform the obligations against the Plaintiffs within the scope of the property inherited from the Deceased, since the Defendant was legally tried to accept the report of qualified acceptance of this case.

On March 30, 2016, before the death of the deceased, the plaintiffs disposed of the real estate located in Busan Shipping Daegu, which was owned by the deceased in KRW 830,00,000. This is the inherited property stipulated in Article 15 of the Inheritance Tax and Gift Tax Act.