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1. The lawsuit of this case shall be dismissed.
2. The costs of the review are assessed against the Plaintiff (the intermediate confirmation Plaintiff and the review Plaintiff).
Reasons
1. The following facts, which became final and conclusive in the judgment subject to a retrial, do not conflict between the parties, or are significant in this court:
The plaintiff is a child of B (hereinafter referred to as "suspect") who died on June 18, 2012.
B. On August 20, 2012, after the death of a deceased person, the Plaintiff filed a report to waive the inheritance of a deceased person’s property with the Daegu Family Court 2012-Ma2105, which was declared on August 29, 2012, and received a report on the renunciation of inheritance from the above court on August 29, 2012, and did not file a report on inheritance tax.
C. From September 15, 2014 to October 29, 2014, the Defendant: (a) conducted an inheritance tax investigation on a deceased person’s heir; (b) confirmed that, on November 29, 2010, the Plaintiff deposited KRW 947,509,202 (hereinafter “instant amount”) out of KRW 1,90,00,000 of the purchase price of the land and the building on land (hereinafter collectively “instant real estate”) in the Plaintiff’s account on the same day; and (c) confirmed that the Plaintiff used the Plaintiff’s total sum of KRW 812,487,106, 106, out of the amount of the instant entry, as indicated in Table 1 to Table 4, as follows, for the repayment of the Plaintiff’s debt.
Then, on November 29, 2010, the Defendant issued a notice of decision on the Plaintiff’s gift tax of KRW 17,253,050 (including additional tax) as of January 7, 2015, on the ground that the Plaintiff received advance donation of KRW 133,181,226, the remainder after deducting the total amount of KRW 814,327,976 (the sum of the amount confirmed by the user as a result of the investigation of the inheritance tax and the amount listed in the No. 5 table 1 below) from the respective amount indicated in the table 1 as follows (hereinafter “instant disposition”).
No. 1 of the table 1, the amount used on the date of the No. 652,487,106 (or D Loans of the Bank) for the original debt repayment (or D Loans of the Bank) on December 24, 2009 (or KRW 50,487,106,600,000) on December 8, 2010, for the repayment of the E Bank Loans of the High Court on December 8, 2010, 60,000,000,000 for the F Loans on June 1, 2010, 200 for the F Loans of the Bank Loans of the High Court on June 1, 2010.