Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The deceased B (hereinafter “the deceased”) was engaged in real estate rental business in Gwangjin-gu Seoul Special Metropolitan City, etc., and died with D, the spouse of the Plaintiff, E, and F on September 25, 2014.
B. On October 16, 2014, D and F reported to the Seoul Family Court on the renunciation of inheritance on the deceased’s property, and on November 12, 2014, the report was accepted (2014 D and E). On March 31, 2015, the Plaintiff and E filed a return on inheritance tax amounting to KRW 21,283,381,721, the taxable value of inheritance tax payable at KRW 8,704,521,74.
C. As a result of the inheritance tax investigation conducted from September 30, 2015 to March 18, 2016, the director of the Seoul Regional Tax Office: (i) the Plaintiff’s total amount of KRW 737,671,690 [1,42,817,690 on the maturity refund of the Plaintiff’s insurance premium paid by the deceased from March 26, 2001 to February 25, 2009; and (ii) G G GJ 1324.8 square meters and above ground, H Dong, Idong, and Jdong Building (hereinafter “K-dong Real Estate”) owned by the Plaintiff.
B) Of 1,259.3 square meters (other than Jdong building site) and above ground Hdong and I Dong building (hereinafter “instant key real estate”).
(3) The Plaintiff’s 274,300,00 won (i.e., 59,90,000 won on July 1, 2011; 63,000,000 won on July 1, 2012; 68,90,000 won on July 1, 2013; 17,30,000 won on July 1, 2014; 17,30,300,000 won on the ground (i.e., 17,30,300,000 won on the part of the Deceased); 320,54,000 won on the part of the Deceased (i.e., 320,54,000 won on the land) on the part of the Deceased (i.e., 20, 320,821,000 won on the ground (i. 43, 2010,3010.7
) Considering that, while sharing and running a joint rental business, the rental fees received in excess of their respective shares from 2007 to 2014 were each donated, the Defendants are subject to such findings.