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(영문) 서울중앙지방법원 2017.08.16 2017가합521930
부당이득금
Text

1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Basic facts

A. The Plaintiffs are children of the network C.

The deceased C died on January 9, 2013, and his/her spouse D and children are the plaintiffs.

B. On July 30, 2013, the Plaintiffs and D completed the registration of ownership transfer based on inheritance on January 9, 2013 with respect to each of the 2/7 shares in the 8 real estate listed in the separate sheet No. 1 attached hereto, and D with respect to each of the 3/7 shares in the 3/7 shares, and completed the registration of ownership transfer based on inheritance on August 9, 2013. On August 5, 2013, the Plaintiffs among the 1/7 shares in the separate sheet No. 1 or 7, and D with respect to each of 3/7 shares on January 9, 2013.

C. On July 31, 2013, Plaintiff A and D filed a return on the inheritance tax with respect to the inherited property including each real estate listed in the separate sheet Nos. 1 and 2 (hereinafter “each of the instant real estate”) with the head of Gangseo-gu Tax Office as listed in the following table. Around that time, Plaintiff A and D paid the inheritance tax amount with the content of calculating the following table.

The details of the Plaintiff’s Report No. D (won) 2,371,38,174 2,404,404,160,2002 1,395,000,135 1,000,000,000 of the taxable value of inherited property.

D. On April 17, 2014, the head of the Gangwon-do Tax Office notified the Plaintiffs and D of the details of the inheritance tax base and calculation of the deceased C’s inherited property as indicated in the following table, and around that time notified the Plaintiffs and D of the amount equivalent to the following deducted tax amount by June 30, 2014.

The assessment details of the tax amount to be paid additionally by the original heir shall be 2,552,03,039, 1,020,000,000 tax base of 1,593,156,524 tax amount of 477,262,609,609 tax amount of 2,552,036,039, and 1,020,000,000 tax amount of 1,593,593,156,524.

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