1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

purport.

1. The reasons for this part of the facts of recognition are as stated in the "1. Facts of recognition" of the judgment of the court of first instance (from No. 2, No. 7 to No. 35 of the judgment of first instance). Thus, this part of the facts of recognition is cited by the main sentence of Article 420 of the Civil Procedure Act

2. Return of unjust enrichment equivalent to the additional dues due to the application of the amended interest rate;

A. 1) Additional dues under Article 72 of the Inheritance Tax and Gift Tax Act (hereinafter “Premium Tax Act”) are the kind of incidental tax imposed by an agreement according to the extension of the time limit for payment of inheritance tax. In the case of a taxpayer who pays in installments an inheritance tax with permission for payment in annual installments, it would result in imposing the same tax amount as the taxpayer who paid in lump sum by paying the additional tax along with the amount of the installment (see, e.g., Supreme Court Decision 9Da22311, Nov. 27, 2001). The above annual payment system of inheritance tax intends to provide the taxpayer with the benefits of payment in installments and the time limit delay to the extent that it does not infringe the national tax revenue. Therefore, the interpretation and application of the tax law under the principle of no taxation without law is not permitted, and the convenient interpretation or expanded interpretation of the tax law should not be permitted, and the property right of the taxpayer should not be unreasonably infringed in light of the equity of taxation and the purpose of the pertinent provision.

(See Article 18 of the Framework Act on National Taxes and Supreme Court Decision 91Nu9374 delivered on April 10, 1992) Article 72 of the Inheritance Tax and Gift Tax Act provides that a person who has obtained permission for payment by annual installments of inheritance tax shall make the person who has obtained permission for payment by annual installments of inheritance tax to pay the tax by annual installments in addition to the annual installments calculated in accordance with the additional

Article 69 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (wholly amended by Presidential Decree No. 26960, Feb. 5, 2016; hereinafter “amended Enforcement Decree”) delegated by the Inheritance Tax and Gift Tax Act (hereinafter “amended Enforcement Decree”) shall be the additional rate for annual installments as of the date of application for annual installments.