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(영문) 수원지방법원 2013.10.30 2012구합16283
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. C, which is the Plaintiff’s reference to the establishment and operation of a limited partnership company B (hereinafter “B”), was in E, Plaintiff, F, and G under its chain after completing the marriage report on March 11, 1938, and D died on June 17, 1969.

C reported a marriage with H on December 10, 1971. G was married with I on May 17, 1977, and she generated JK and L between them, but died on October 3, 1995, and C died on January 16, 2002.

B. H filed a claim against E, the Plaintiff, F, I, JK, and L for a decision on the division of inherited property and the contributory portion in the Seoul Family Court Decision 2003Dhap36, 2003Dhap37 (Joint). On December 30, 2004, the above court dismissed the claim for a decision on the contributory portion by H’s decision on the contributory portion, and decided on December 30, 204 that the amount calculated by deducting the costs of the auction procedure from the proceeds of auctioning inherited property, and distributed it to H, E, F, I, J, and L according to the inheritance ratio.

Accordingly, H, E, and the Plaintiff appealed to the Seoul High Court case 2005B4, 2005B5 (Joint). The above court changed the first instance judgment on December 7, 2005, and dismissed the Plaintiff’s claim for determination of the contributory portion. The Plaintiff paid to H 1,529,316,759 won, F 650,526,442 won, and 656,752,636 won, JK, and L 437,835,090 won, respectively, and decided to distribute to H, F, I, J, J, J, and L the remainder after deducting the auction procedure cost from the price.

H, E, and the Plaintiff re-appealed to the Supreme Court Decision 2006S12, 2006S13 (Joint) but was decided to dismiss the reappeal on March 21, 2007.

C. H, the Plaintiff, F, I, JK, and L agreed on January 16, 2008 according to the court’s decision on the division of inherited property (hereinafter “instant agreement on the division of inherited property”). D.

Meanwhile, from January 16, 2002 when C died, the Plaintiff substantially operated B from January 16, 2002 to January 16, 2008, which was agreed to divide the inherited property. According to the president of the account by B, the provisional payment for the representative director was continued even after C’s death.

E. The Seoul Regional Tax Office.

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