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The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Basic facts
A. The deceased B (hereinafter “the deceased”) was the owner of each real estate listed in the separate sheet (hereinafter “each of the instant real estate”). On April 26, 2008, the sales contract was concluded with C and D on April 26, 2008, to sell each of the instant real estate, Gwangjin-gu, Seoul, and F land for KRW 3.2 billion (hereinafter “the instant sales contract”). However, the said sales contract was rescinded due to the buyer’s failure to pay the purchase price.
B. The Deceased died on June 21, 2008, and his heir had children, G, H, and I.
G assessed the market price of each real estate of this case as KRW 3.2 billion, and reported inheritance tax on December 22, 2008.
(c)
On the grounds that the sales contract of this case was terminated, and that the sales price cannot be deemed as reflecting the adequate market price of each real estate of this case, the head of the Dong-gu Tax Office calculated the market price of each real estate of this case as the publicly notified price according to the supplementary evaluation method under the former Inheritance Tax and Gift Tax Act (amended by Act No. 8863, Feb. 29, 2008; hereinafter “former Inheritance Tax Act”) on December 3, 2010, assessed the market price of each real estate of this case as KRW 25,602,664,00 (26,493 won per square meter), and notified the Plaintiff, G, H, and I of the correction of KRW 14,61,423,170 as follows (hereinafter “instant taxation disposition”).
Plaintiff
In addition, on January 26, 2012, G, H, and I filed a lawsuit seeking the revocation of an inheritance tax imposition under Article 2012 Guhap 1052, which was based on the excessive inheritance tax amount (hereinafter “prior lawsuit”). However, on May 1, 2013, the Plaintiff, G, H, and I appealed (Seoul High Court 2013Nu14834), but the appeal was dismissed on April 16, 2014; however, the Plaintiff, G, H, and I was dismissed on July 18, 2017 (Supreme Court Decision 2014Du7565) (hereinafter “prior lawsuit”). The head of the tax office accepted the instant tax disposition based on the instant taxation disposition, the Plaintiff is prohibited from seizure from being paid by JJ on June 20, 2014.