1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

Details of the disposition

C (hereinafter “the inheritee”) died on October 26, 2014. Accordingly, the Plaintiff, the designated parties, and D jointly inherited the inheritee’s property. The Plaintiff, the designated parties, and D did not report inheritance tax.

Before the death of an decedent, the decedent transferred KRW 530,493,017 (hereinafter “won 1”) in total to the Plaintiff’s account (hereinafter “each of the instant accounts”) on ten occasions from March 23, 2010 to April 28, 2014, as follows:

A A A A A A A E F F G H H H G G G G G G G L L L L before the death, the decedent transferred KRW 225,00,000 to the account in the name of the selected person six times from August 5, 2009 to September 16, 2013, as follows:

(hereinafter referred to as “two billion won” in each remittance year in 2013. E G G G G G B B B B B B BOO P deemed that each transfer made by an ancestor constitutes a prior donation, and the Defendant rendered a notice of each of the following items: (a) on February 1, 2017, the amount of KRW 95,374,250 (including additional taxes); (b) gift tax of KRW 16,965,618 (including additional taxes); (c) gift tax of KRW 16,965,618 (including additional taxes); and (d) gift tax of KRW 7,237,730 on March 2013; and gift tax of KRW 27,691,200 (including additional taxes) reverted on September 1, 2013.

In response, the Plaintiff and the designated parties filed an objection, and the Defendant subsequently deducted KRW 9,157,40,00 of funeral expenses from the inherited property of the inheritee prior to the determination of the foregoing objection, and corrected the said determined and notified inheritance tax to KRW 91,547,650 (hereinafter referred to as “instant disposition”) by reducing the inheritance tax to KRW 91,547,650 (hereinafter referred to as “the remaining amount after reduction”), and the disposition imposing inheritance tax as of February 1, 2017, and the gift tax as of March 1, 2013 and the gift tax as of September 2013, 2017, respectively, dismissed the Plaintiff and the designated parties’ objection.

Accordingly, the Plaintiff and the designated parties filed an appeal on May 25, 2017, but the Tax Tribunal dismissed the appeal on November 27, 2017.

[Reasons for Recognition] Unsured Facts, Gap, Nos. 1, 2, 6, 11, 18.