Text
1. Defendant G: (a) KRW 1,692,198 for each of the Plaintiffs and 5% per annum from December 29, 2018 to July 8, 2020; and (b)
Reasons
1. Basic facts
A. The Defendants and J, K, and L 8 South Korea were each of the children of the network I. However, J (Death of April 3, 2006), M (Death of January 4, 1994), L (Death of December 22, 1992) died. The Plaintiffs are children between J and A (Death of April 14, 2020).
B. On March 8, 1987, the network I died and owned the inherited property, there were 198 square meters prior to Sinsan-si N, 767 square meters prior to P, 836 square meters prior to Qingle 271 square meters, 13,241 square meters prior to R, and 214 square meters prior to S road (hereinafter “each land of this case”).
C. Since the Defendants, the heir of the J, and the Plaintiffs who were divorced before the death of the J, the legal doctrine is not the heir of the J. As such, the Plaintiff and the heir of M (hereinafter referred to as “the deceased I’s heir”) concluded a sales contract to sell each of the instant land in a state in which inheritance registration has not been completed and distribute the purchase price to inherited property. Accordingly, on July 9, 2018, the sales contract was concluded between the deceased I’s heir and W et al. (hereinafter referred to as “Buyer”) to sell each of the instant land at KRW 3 billion (hereinafter “the instant sales contract”).
With respect to each of the instant lands on March 8, 1987, on October 12, 2018, 210/980 shares in Defendant D’s name; 140/980 shares; 15/980 shares in A’s name; 10/980 shares; 84/980 shares in T’s name; 56/980 shares; 35/980 shares in U’s name; and 35/980 shares in V’s name on the same day. On the same day, each of the instant lands was registered under the purchaser’s name on the grounds of the instant trade.
E. On the same day, the deceased heir’s total amount of capital gains tax of KRW 833,00,000, real estate brokerage fees, real estate brokerage fees, certified judicial scrivener, and tax accountant’s expenses, etc. remaining after deducting common expenses from the purchase price of this case from the total amount of KRW 2,140,50,000, shall be divided equally into shares of KRW 267,562,50 for each family member (=2,140,500,000) ± 8).