1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1..

1. Basic facts

A. On May 21, 1990, the Defendant and the Defendants of the first instance court concluded two tax payment guarantee insurance contracts (hereinafter “instant insurance contract”) between the Plaintiff and the Plaintiff, upon receiving permission for payment by annual installments of inheritance tax from the Republic of Korea.

The insurance coverage period of the policyholder's securities number insured 1 defendant, and the defendants of the first instance court's H head of Dongjak District Tax Office 3,550,000 won on May 21, 1990 - July 10, 1992: 2 I 30,800,000 won in annual installments of inheritance tax on May 21, 1990;

After that, as the Defendant and the Defendants of the first instance court did not pay inheritance tax, the Plaintiff paid the insured amount of KRW 31,848,570 on June 25, 1992 and KRW 30,800,000 on April 15, 1994 as insurance proceeds (hereinafter “instant insurance proceeds”) in accordance with the instant insurance contract.

C. According to the instant insurance contract, when the Plaintiff pays the insurance money to the insured due to the occurrence of an insurance accident, the Defendant and the Defendants of the first instance trial agreed to immediately compensate the Plaintiff for the insurance money, but the payment shall be based on the maximum interest rate of general loans within 30 days from the day following the date of payment of insurance money for the payment of the insurance money to the Plaintiff, and the period exceeding 30 days shall be based on the interest rate of delay at financial institutions, and when the application rate is changed, the payment shall be made

The plaintiff filed a claim for reimbursement with the Seoul Central District Court 2007Kadan265050 to receive the insurance proceeds of this case and damages for delay as stipulated in the insurance contract of this case, and the defendants of the first instance and the defendants of the first instance jointly and severally with the plaintiff 114,865,439 won and 31,732,570 won per annum from September 2, 2001 to the date of full payment, 18% per annum for 30,800 won from April 16, 1994 to May 15, 1994; 17% per annum from the next day to October 22, 1995; and 18% per annum for 31,732,570 won from the date of full payment.