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1. The plaintiffs' primary and conjunctive claims are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs and Nonparty D donated 67,660 shares of F Co., Ltd. (hereinafter “F”), each of 16,915 shares of F Co., Ltd. (hereinafter “F”) on November 10, 1995 or September 10, 1997, and reported and paid gift tax.
B. E (hereinafter “the inheritee”) died on October 20, 2005, and the Plaintiffs and Nonparty D, G, H, I, and 7 were succeeded to the inheritee’s property.
C. After the death of the decedent, G and H filed a lawsuit claiming the return of the F shares donated to the decedent and D by the decedent, the Plaintiffs and D returned to G and H the total sum of F shares as indicated below (i) according to the settlement with G on May 14, 2008 (Seoul Central District Court 2006Gahap88451); (ii) pursuant to the final judgment with H on September 30, 201 (Seoul Central District Court 2009Da139527, 2009Gahap139534, 139534, 209).
[Details of Return of Legal Reserve of F Stocks] The number of shares donated to the Gu (unit of share) GH 67,60 4,856 4,757 C (former J 16,214) A 16,915 (1,214) 16,915 (1,214) (1,214) B (former K 16,915) 16,915 (1,214) 16,915 (1,214), 135 (1,214) D 16,915 (1,214) 1,215 (1,214) (1,214) 1,138
D. Meanwhile, the Plaintiffs, G, and H were succeeded to 180.4 square meters of Seoul L site from the decedent, but did not report and pay inheritance tax.
E. (1) The Defendant: (a) the first investigation was conducted on March 2008 to add the above L’s real property to the taxable value of inherited property; (b) the rectification and notification was made to the Plaintiffs of KRW 54,827,870 (including additional taxes); (c) the second investigation was conducted on March 10, 2014 to add 4,757 shares returned by H according to the audit’s result by the National Tax Service to the taxable value of inherited property; and (c) the Plaintiffs were notified of the increase and correction of the inheritance tax amount of KRW 432,937,390 (including additional taxes); and (c) the pertinent reserved shares returned by G upon the request of the Board of Audit and Inspection.