[1] The time when the inherited property is assessed (=the time of closing of argument in fact-finding proceedings) in a case where an inheritor, who is recognized as a natural father after the decedent died, seeks payment of the value equivalent to the inherited property against other co-inheritors

[2] The method of calculating the amount of inheritance tax to be deducted from the value of the share of inheritance to be returned by other co-inheritors who agreed upon and divided the inherited property to the inheritor Gap who is recognized as a natural father after the death of the deceased

[1] In a case where a person who becomes a co-inheritors by acknowledgement after the commencement of inheritance or by a final and conclusive judgment claims a payment of the value equivalent to his/her inherited portion as a lawsuit pursuant to Article 1014 of the Civil Act, the value of the inherited property shall be calculated based on the market price at the

[2] In deducting the portion of inheritance tax to be borne by Party A from the value of the inheritance tax to be returned by other co-inheritors who agreed upon and divided the inherited property to Party A after the death of the decedent, the amount of inheritance tax to be borne by Party A, including Party B, shall be calculated based on the amount of inheritance tax finally determined after deducting all the amount of gift tax already paid by other co-inheritors, including Party B, etc., and the amount of inheritance tax to be borne by Party A, including Party A, should be calculated by deducting only the amount of gift tax to other co-inheritors, among the total amount of inheritance tax.

[1] Article 1014 of the Civil Act / [2] Article 1014 of the Civil Act

[1] Supreme Court Decision 93Da12 delivered on August 24, 1993 (Gong1993Ha, 2591)

Plaintiff (Attorney Kim Sung-soo et al., Counsel for the plaintiff-appellant)

Defendant 1 and one other (Attorney Han-won, Counsel for the defendant-appellant)

Seoul High Court Decision 2001Reu1843 delivered on July 24, 2002

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

1. In a case where a person who becomes a co-inheritors by acknowledgement or confirmation of judgment after the commencement of inheritance claims a payment of the value equivalent to his/her inherited portion as a lawsuit pursuant to Article 1014 of the Civil Act, the value of inherited property shall be calculated on the basis of the market price at the time of the closing of argument at the trial court (see Supreme Court Decision 93Da12, Aug. 24, 199

In the same purport, the court below is justified in calculating the value of the share of inheritance to be returned to the plaintiff according to the market price at the time of the closing of argument in the court below, and there is no error in the misapprehension of legal principles as alleged in the grounds of appeal. Therefore,

2. In addition, in deducting the part of the inheritance tax that the Defendants should have borne from the value of the inheritance tax that the Defendants should return to the Plaintiff, it is reasonable that the court below calculated the amount of inheritance tax to be borne by co-inheritors, including the Defendants, by deducting all the amount of inheritance tax already paid from the amount of inheritance tax already paid by other co-inheritors, but not from the amount of inheritance tax finally determined. Based on the calculation of the amount of inheritance tax to be borne by the Plaintiff, including the Plaintiff, after deducting only the amount of inheritance tax to those other than inheritors from the total amount of inheritance tax

3. Therefore, the appeal shall be dismissed, and the costs of the lawsuit shall be borne and so decided as per Disposition.

Justices Lee Yong-woo (Presiding Justice)