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1. Of the judgment of the court of first instance, the part against the defendant exceeding the following order to revoke is revoked, and the above part is revoked.
Reasons
1. The following facts are not disputed between the parties or may be acknowledged by taking into account each entry in Gap evidence 1, 2, Eul evidence 1 through 3, 5 through 7 (including branch numbers; hereinafter the same shall apply) and the whole purport of pleadings:
The deceased B (hereinafter “the decedent”) died on February 6, 2010, and the heir is the Plaintiff, C, D, E, F, G, and H (hereinafter “the co-inheritors”).
B. On August 31, 2010, E filed a tax base return on inheritance tax with the taxable value of KRW 10,070,826,83 [the value of inherited property = KRW 10,657,424,219 - the deductible amount of KRW 586,597,386 (i.e., public charges of KRW 31,557,360, KRW 10,000,000, KRW 545,040,026)] of KRW 3,753,717,098.
C. From December 6, 2010 to April 12, 2011, Busan regional tax office conducted an inheritance tax investigation on co-inheritors, and determined the inheritance tax by reducing the value of the inherited property from KRW 10,657,424,219 to KRW 10,606,410,052, and increased the value of donated property from KRW 0 to KRW 476,092,980, and notified the Defendant.
Accordingly, on June 1, 2011, the Defendant issued a notice on June 1, 201 to co-inheritors of KRW 160,189,770 [including additional taxes] of KRW 3,942,079,443 of the inheritance tax (i.e., penalty tax amount of KRW 3,891,087,087,430 and penalty tax of KRW 11,527,60 and penalty tax of KRW 39,464,411 in good faith in payment of the total amount of tax reported (i.e., penalty tax of KRW 3,781,89,89,68 (i.e., penalty tax of KRW 3,753,717,098), and (ii) below KRW 28,172,570].
Since then, from March 3, 2014 to September 7, 2014, the director of the Busan District Tax Office conducted an integrated investigation of corporate tax on I (hereinafter referred to as the "I") by the Foundation Corporation from March 3, 2014 to the date of September 7, 2014 to consider I's contributions as donations and imposed gift tax on I, and notified the Defendant of taxation data that prior donated property should be included in the taxable value of inheritance within five years.
Accordingly, the defendant around January 2016.