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1. Acquisition tax paid by the Defendant to Plaintiff A on October 15, 2018, KRW 2,445,940, KRW 139,760, and local education tax.
Reasons
1. Details of the disposition;
A. In the instant apartment and the deceased’s death, Ildong-gu Seouldong-gu C Apartment D (hereinafter “instant apartment”) owned the original network E (hereinafter “the deceased”). The deceased died on September 24, 2014.
B. On January 23, 2015, upon the Plaintiff’s application, the inheritance registration of the instant apartment and the transfer of ownership of the 13/17 share among the said apartment on January 23, 2015, the registration of the ownership transfer was completed on September 24, 2014 by the Plaintiff’s wife F with respect to the 3/17 share of the instant apartment on January 23, 2015; the remaining 14/17 share of the deceased’s children A and G, H, I, J, K, and the deceased’s grandchildren, respectively, on September 24, 2014. On the same day, the registration of the ownership transfer was completed on December 13, 2014, with respect to the 13/17 share of the instant apartment, which is the total share of K and L except for the instant apartment, with respect to the 13/17 share of the deceased’s heir as the acquisition tax base on January 21, 2015 (hereinafter “the inheritance tax base”).
Plaintiff
B reported and paid KRW 4,358,810 as acquisition tax, etc., on the ground of acquisition of the share of 13/17 out of the apartment of this case, and the tax base amount is KRW 335,294,117, which is the reported value (the current base value of the share was KRW 220,235,294).
C. On March 7, 2018, Plaintiff A completed the registration of ownership transfer for 4/17 shares of K and L among the instant apartment units on the ground of the division of inherited property on September 24, 2014. On the same day, Plaintiff A completed the registration of ownership transfer for 4/17 shares on the ground of sale on January 5, 2018. 2) On the same day, Plaintiff B completed the registration of ownership transfer for 4/17 shares on the ground of each of the instant apartment units on January 5, 2018.