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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. As the B died on April 26, 2017, his/her spouse C and his/her ancillary D (hereinafter “he/shes”) reported inheritance tax on October 31, 2017 as co-inheritors.
B. From April 9, 2018 to August 26, 2018, the Defendant conducted an inheritance tax investigation related to the return of the above inheritance. As a result, from November 2008 to April 2017, the Plaintiff deducted KRW 171,40,000, which the Plaintiff returned to B from the aggregate of KRW 630,805,279 that the Plaintiff returned to B, as follows, KRW 459,405,279 (hereinafter “the instant money”) and imposed gift tax on the Plaintiff on October 8, 2018 (including penalty tax).
(2) 0,20-1,200,20-1,200,20-1,200-1,200-20,20-1,200-1,200-1,20-20,200-1,200-1,2000,20-1,200-1,000,000,000,000-1,000,000-2,000,000,000-1,000,000,000,000-20,000,000,000-1,000,000,000,000,000,000-2,000,000,000,000,000,000