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(영문) 부산지방법원 2019.07.10 2017가합51309
구상금
Text

1. The Defendants: (a) KRW 56,222,355, respectively, and each of them, 5% per annum from June 29, 2016 to July 10, 2019, respectively, to the Plaintiff.

Reasons

1. Basic facts

A. The Plaintiff is the child of the deceased F (hereinafter referred to as “the deceased”). The Defendants died on October 22, 2015, as the deceased’s father, and the Plaintiff and the Defendants, the spouse G of the Plaintiff, the deceased’s spouse, and H was the co-inheritors of the deceased.

B. On November 30, 2010, the Deceased’s donation and testamentary gift 1) The Deceased’s donation and testamentary gift 1) on November 30, 2010, shall be deemed to be the Plaintiff as the land of this case:

3) The Plaintiff was given an appraisal by the J appraisal corporation on inherited property in order to pay inheritance tax to the National Tax Service, and the said appraisal results are the value based on the above appraisal.

(hereinafter the same shall apply)

212,235,110 won, hereinafter referred to as “instant building”).

(2) On October 22, 2015, the Plaintiff: (a) donated the instant land to the Plaintiff; (b) on December 7, 2010, the Deceased completed the registration of ownership transfer; (c) on October 22, 2015, the Plaintiff bequeathed 2635 percent (value 2,214,147,012; hereinafter “instant land share”); and (d) the Plaintiff completed the registration of ownership transfer on March 10, 2017.

C. On December 22, 2015, the Defendants filed a lawsuit against the Plaintiff and G for the registration of ownership transfer on the ground of the Plaintiff’s inheritance of the instant land shares, etc. bequeathed from the deceased (Seoul District Court Decision 2015No244346, hereinafter “pre-trial civil case”).

The Plaintiff’s inheritance tax payment 1) On April 28, 2016, when the preceding civil case was pending, the Plaintiff reported the inheritance tax to the head of the same tax office with respect to the inheritance of the deceased’s property, and reported the taxable amount of inheritance tax to KRW 2,241,382,122, and thereby, reported the taxable amount of inheritance tax to KRW 300,516,280 (hereinafter “instant inheritance tax”).

(B) On May 2, 2016, the Plaintiff paid KRW 150,516,280, and KRW 150,000,000 on June 28, 2016. (2) At the time of the Plaintiff’s filing of the above voluntary declaration, the details of filing a return on the taxable amount of inheritance taxes are as follows.

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