logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2015.11.03 2014구합54555
상속세등부과처분취소
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. The deceased's father, the father of the plaintiffs (hereinafter "the decedent") married with D and had the plaintiffs and E as their children, but they were divorced from D and the F on October 5, 1972.

According to the death of the decedent on August 30, 2011, the plaintiffs, E, and F jointly succeeded to the property of the decedent.

B. On November 22, 2011, the Plaintiffs filed a claim against F for the division of inherited property with Suwon District Court Branch Branch Branch Branch Branch 201Mohap6 (the instant judgment), and F filed a claim against the Plaintiffs and E for the determination of the entitlement to a contributory portion with the said support 201Mohap7 (Rejudgment).

On November 18, 2012, the said court rejected F’s claim for contributory portion, and rendered a judgment on dividing inherited property by reflecting F’s special benefits, and the said judgment became final and conclusive on December 8, 2012.

C. On November 1, 2013, the Defendant imposed an inheritance tax of KRW 181,64,756 on each of the Plaintiffs (i.e., KRW 49,473,286 additional tax of KRW 132,171,471,471), E, and KRW 244,670,678 (i.e., principal tax of KRW 178,031,472 additional tax of KRW 66,639,206), and F, of KRW 160,01,325 (i.e., principal tax of KRW 116,42,906 additional tax of KRW 43,578,41,476), on each of the following grounds:

(hereinafter “instant disposition”) D.

On the other hand, as of April 21, 2014, the Suwon District Court Branch 2013 Ma716 on the grounds that “E has been declared missing on September 19, 2001 as it was unknown about the life or death for at least five years after September 19, 1996, and the period of disappearance on September 19, 2001 has expired,” the judgment was finalized on May 15, 201.

E. Upon a final and conclusive declaration of disappearance on E, the Plaintiffs again filed a claim against F for the division of inherited property with the Suwon District Court Branch Branch Decision 2014Rahap7.

The above court was divided into E on May 25, 2015.

arrow