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1. On June 9, 2015, the Defendant imposed KRW 132,097,740 on Plaintiff A for the imposition of KRW 72,658,748 of inheritance tax.
Reasons
1. Details of the disposition;
A. On February 1, 2013, the deceased C (hereinafter “the deceased”) died. The deceased’s heir had Plaintiff B, D (ma), Plaintiff A (Nam), E (Nam), F (Nam), F (Seoul), G (Nam), and H (Nam). However, the deceased heir did not file a return of inheritance tax.
B. As a result of the inheritance tax investigation on the deceased, the Defendant: (a) sold KRW 2.3 billion to J on June 20, 201, the deceased’s first site 694 square meters (hereinafter “instant land”); (b) deposited the sale price in the name of J into a corporate bank account in the deceased’s name; (c) but (d) deposited the sale price into the deceased’s corporate bank account from July 4, 201 to August 26, 2011; (b) confirmed that the amount of KRW 2,085,380,430 (hereinafter “cover price”) was cash withdrawn; (c) calculated the inheritance tax amount of KRW 15 of the Inheritance Tax and Gift Tax Act (hereinafter “Tax Act”) and calculated the inheritance tax amount of KRW 200,000,000,000,000,000,000 won after subtracting the outstanding amount of KRW 20,000,000,0000; and (d) calculated the inheritance tax amount of KRW 136381,36381.6
I K L MN A
C. On January 15, 2015, the Plaintiffs filed a claim with the Defendant for the review of the legality before taxation. On February 27, 2015, the Defendant rendered a review of the facts as to whether the dispute amount was donated in advance to the inheritors other than the Plaintiffs, and accordingly, determined the inheritance tax base and tax amount according to the result.
In accordance with the above decision, the Defendant re-audited from March 26, 2015 to April 15, 2015, but the key personnel did not find out the circumstances attributable to the heir other than the Plaintiffs, and completed the investigation. On June 9, 2015, the Defendant notified the Plaintiff A of the decision of KRW 132,097,740 (including additional taxes) of inheritance tax and KRW 89,158,490 (including additional taxes) of inheritance tax and KRW 89,158,490 (including additional taxes) as to the Plaintiff B.
The disposition of this case is referred to as "the disposition of this case".
At the time, the defendant.