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(영문) 수원지방법원 2016.01.20 2015구합66579
상속세부과처분취소 청구의 소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. During the period from August 9, 200 to February 6, 2009, J and Plaintiff H had her son and Plaintiff E, Plaintiff E, Plaintiff F, Plaintiff G, and Plaintiff H. On August 10, 207, Plaintiff K, the wife of J and I, KRW 500,000,000 for Plaintiff B, the grandchildren between J and Plaintiff K, and KRW 300,000,000 for Plaintiff C, and from August 9, 2007 to February 6, 2009, the Plaintiffs separately paid KRW 222,50,000 for Plaintiff E, Plaintiff F, and Plaintiff G, KRW 227,50,00 for each of these donations, and KRW 30,000 for Plaintiff H and KRW 300,00 for each of these donations, and the Plaintiffs separately paid KRW 407,00 for each of these donations.

The details of each gift and gift taxes are as follows. Meanwhile, in accordance with the main sentence of Article 57 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same), 30/100 of the amount of gift taxes were added to the amount of gift taxes.

(1) A donee: 200,00,000,000,000 4,000,000 on August 10, 2007; 205. Cash and real estate on August 10, 2007; 77,514,00, 747,514,000; 164,254,230 C on August 10, 2007; 300,000,000,000 for cash on August 205, 2005; 300,000,000,000 for 270,000,40,000 for 40,000,000,00 for 40,000,000 for 400,000,000 for 205,000,000 for 205,000

B. Meanwhile, after each of the above donations, I died without leaving other properties on February 22, 2013, and the above J died on November 21, 2008. As the heir of J died on November 21, 2008, Plaintiff K, Plaintiff B, and Plaintiff H jointly inherited I with the rest of the Plaintiffs, and the Plaintiffs jointly succeeded to I at the time of the commencement of inheritance.

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