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1.The judgment of the first instance court shall be modified by reflecting the claims extended and reduced in the trial as follows:
The defendant.
Reasons
1. Basic facts
A. The plaintiffs and the defendant are children of the network E and network F, and they are co-inheritors of the above deceased.
B. Upon the death of E on June 20, 2007, F, the Plaintiffs, and the Defendant reported the inheritance tax of KRW 1,259,359,653 on the inherited property equivalent to KRW 6 billion on December 20, 2007, and KRW 314,839,910 among them filed an application for annual payment, and the remainder was paid by annual payment. Since additional taxes, annual installments, interest, additional charges, etc. were added due to the tax investigation, and eventually, the inheritance tax, etc. (in relation to inheritance, inheritance tax was paid, gift tax was paid; hereinafter “Inheritance tax”) was paid in total as indicated in the attached Table 1.
C. After the death of F on November 30, 2009, the Plaintiffs and the Defendant reported the inheritance tax of KRW 889,878,407 with respect to the inherited property equivalent to KRW 3.9 billion. In the process of filing an application for deferment of collection and receiving a written investigation on the inheritance tax, interest and additional dues were added thereto, and eventually, the inheritance tax, etc. (the inheritance tax and the transfer income tax was paid in relation to the inheritance; hereinafter “Inheritance tax”) was paid in total as indicated in the attached Table 1, 1,210,571,90, as in the attached Table 1.
Plaintiff
A was delegated by F, the remaining plaintiffs and the defendant with the duty of paying inheritance tax imposed on each of the above inheritance by the heir.
E. Meanwhile, since 2006, Plaintiff A has been managing four parcels and its ground buildings, other than the land R in Changwon-si, Changwon-si, Masan-si, where E was owned by E (hereinafter “S building”). The Plaintiffs and the Defendant jointly inherit the S building with the respective shares of 3/11 and the shares of 2/11, and run the lease business after registering it as joint business proprietor around February 13, 2008.
[Reasons for Recognition] Facts without dispute, Gap Nos. 1 through 3, and 13 (including virtual numbers; hereinafter the same shall apply).