(영문) 서울중앙지방법원 2019.07.10 2017가합568960

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(영문) 서울중앙지방법원 2019.07.10 2017가합568960

소유권이전등기

Text

1. The Defendant shall pay to the Plaintiff the share in the attached Form 1 Schedule, in the 7/9 of the apartment and the land listed in the attached Form 2.

Reasons

1. Basic facts

A. B (hereinafter “the deceased”) died on March 7, 2017, and died as the inheritor, the Plaintiff, Defendant, and E, who are her husband, and the statutory inheritance portion is 3/9 of the spouse, and 2/9 of the Plaintiff, Defendant, and E, respectively.

1) The donee F of Gangnam-gu Seoul and G ground H apartment I owned by the Deceased (hereinafter “instant apartment”).

2) The Plaintiff’s share of 5/10 of the deceased’s share of 379m2 in Seocho-gu Seoul Metropolitan Government (hereinafter “instant land share”) and the Plaintiff’s share of 379m2

2) Of the shares of the deceased in the J land of this case, the donee shall testamentary donee 3/5, and 2/5 shall testamentary donee.

B. On October 13, 2016, the Deceased, before his death, made a testamentary gift by a notarial deed (hereinafter “instant testamentary gift”) with the following content, and designated the Defendant as the executor of the will.

C. On March 13, 2017, after the death of the deceased, the Plaintiff, the Defendant, and the Plaintiff, and the Defendant, and the E, have divided one half of the shares of the instant apartment, unlike the legacy of the Deceased, in a state where K, an accounting firm, as to the instant apartment, in contrast to the legacy of the Deceased, and E, paid in lieu of the inheritance tax to be borne by the Plaintiff as to a half of the shares of the instant apartment among the property of the Deceased and 3/10 of the instant land, and agreed to acquire within six months of the shares of the instant apartment within the market price.

At the time of the above consultation, under the premise that the spouse deduction is applied to the calculation of inheritance tax, K expected to impose inheritance tax of KRW 2-300 million on the majority of the shares in the apartment in this case and the 3/10 of the land to be bequeathed (K means that the inheritance tax to be imposed on the Plaintiff does not exceed KRW 300 million). The value of half of the shares in the apartment in this case was assessed as KRW 720 million.

Accordingly, the plaintiff and E are the plaintiff 20 million won of inheritance tax and half of the share of the above apartment.

유사 판례

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