Plaintiff (Law Firm International, Attorney Shin Jae-soo, Counsel for plaintiff-appellant)

Defendant 1 and one other (Attorney Kim Yong-sik, Counsel for the defendant-appellant)

February 25, 2009

1. The Defendants shall pay to the Plaintiff 45,985,154 won with 5% interest per annum from March 20, 208 to March 25, 2009, and 20% interest per annum from the next day to the day of full payment.

2. The plaintiff's remaining claims against the defendants are dismissed.

3. Ten percent of the costs of lawsuit shall be borne by the Plaintiff, and the remainder shall be borne by the Defendants, respectively.

4. Paragraph 1 can be provisionally executed.

The Defendants pay to the Plaintiff 46,883,624 won and 45,985,154 won among them, with 5,985,150 won from March 2008; 5% per annum from April 1, 2008 to the service date of a copy of each complaint of this case; and 20% per annum from the next day to the day of complete payment.

1. Basic facts

The following facts are not disputed between the parties, or can be acknowledged by comprehensively taking into account the whole purport of the pleadings in each entry in Gap evidence 1-1, 2-2-8, 1-3, 1-5, 2-2, 3-1 through 9, 1-2, 3-1-9.

A. As the deceased non-party 1 (hereinafter referred to as the "the deceased") died on November 2, 2003, the deceased non-party 3, 4, 5, 6, and 7, who are the grandchildren of the deceased and the children of the plaintiff, the defendants, and the deceased, were co-inheritors of the deceased (the plaintiff is the deceased non-party 8, who is the children of the deceased, and the defendants are the children of the deceased, and each of the above deceased non-party 8, 9 as the children of the deceased's children. The details of the inherited property are as shown in the attached list of inherited property (hereinafter referred to as "the real estate of this case No. 1", "the real estate of this case", "the real estate of this case No. 2", and "the real estate of this case" as stated in paragraph (3).

(b) Details of changes in equity among co-inheritors with respect to individual inherited property;

(1) The Deceased bequeathed to the Plaintiff and the Defendants one-third of their respective shares among the instant first real estate, and bequeathed to the Plaintiff and Defendant 1 one-half of their respective shares among the instant second real estate.

(2) After the death of the deceased, the non-party 4, 5, 6, and 7 filed a lawsuit against the plaintiff to recover legal reserve of inheritance at Busan District Court 2004Kadan25945. On October 14, 2004, the above court sentenced the plaintiff to the non-party 4, 5, 6, and 7 to the non-party 1, and to the non-party 4, 6, and 7 to the non-party 1's legal reserve of inheritance, and to the non-party 1's legal reserve of inheritance as to the non-party 1's share of the non-party 2's non-party 2's non-party 3, 4 (the non-party 10, 11, 12, and 13 as co-inheritors, and the non-party 1's share of the non-party 2's non-party 1's non-party 4 and the non-party 2's non-party 1-party 2, each of this case.

(3) On the other hand, on March 11, 2003, the deceased's death transfer, the plaintiff entered into a contract with Defendant 1 to receive one half of the share of the first real estate of this case, which he had to receive legacy from the deceased (However, if there is a claim for the return of the forced share of other co-inheritors, the plaintiff would have received one half of the share of the remainder except the share of Defendant 1 as gift), and then filed a lawsuit against Defendant 1 against Defendant 1 seeking the implementation of the procedure for the transfer of ownership under the above donation contract as Busan District Court 2004Gahap561, and the above court decided on November 18, 2004 that "Defendant 1 will implement the procedure for the transfer of ownership due to the gift of each one half of the first real estate of this case as to the plaintiff's share of each of the first real estate of this case as of November 18, 2004." The judgment became final and conclusive at that time.

(4) The details of changes in shares of co-inheritors in relation to individual inherited property arising from lawsuits, etc. between the above legacy and co-inheritors are as follows.

(A) The first real estate of this case

With respect to the real estate of this case, on November 7, 2003, the transfer registration of the ownership of 1/3 shares was made in the name of the plaintiff and the defendants on November 2, 2003. ② On January 6, 2004, on the non-party 3, 4, 5, 6, 7, 42 shares were transferred on April 1, 2006 to the non-party 4, 1/42 shares were transferred on April 2, 2007 to the non-party 4, 205 shares were transferred on December 31, 204 to the non-party 4, 205 shares. The transfer registration of the ownership of 40/10 shares was made on June 4, 200 to the non-party 2, 201.

(B) The second real estate of this case

With respect to the second real estate of this case, the registration of transfer of ownership of one half shares was made on November 6, 2003 and the second real estate of this case on November 2, 2003 on the ground of legacy on November 2, 2003, and the second real estate of this case. ② The registration of transfer of ownership of one fourth shares on February 27, 2004 was made on the ground of the sale as of February 27, 2004, and three percent shares on April 27, 2005 and October 14, 2005 on the part of the plaintiff's share of this case, the registration of transfer of ownership of the third share of the above Busan District Court 204Da25945 delivered on April 27, 2005 on the part of the plaintiff's share of this case on April 27, 2005 and the registration of transfer of ownership of the third share of this case was made on April 27, 2005.

(C) The third real estate of this case

According to the death on January 13, 2002, the deceased died on January 13, 2002, the third real estate of this case, the third real estate of this case was inherited by the above co-inheritors according to the legal share of the deceased, but the above co-inheritors re- inherited the third real estate of this case as of the third real estate of this case at the time of the conclusion of the pleadings of this case, notwithstanding the above inheritance and re-Succession, the third real estate of this case was not registered until the time of the conclusion of the pleadings of this case as to the third real estate of this case.

C. On the other hand, around September 6, 2004, the director of the Busan District Tax Office imposed KRW 492,931,200 on the above inherited property as a joint and several obligor for payment by designating the above co-inheritors as a joint obligor.

D. However, as the above co-inheritors did not pay the above inheritance tax by the payment deadline, the public auction procedure was commenced based on the disposition on default with respect to each of the real estate listed in the attached Table 1.2 of the inherited property (hereinafter “instant public auction real estate”) out of the above inherited property [the Plaintiff’s share in the instant public auction real estate at the time of the above public auction due to changes in shares as seen in Section 1.(b)(4)(A) was 7/21 (1/3 + 50/420 - 3/42), the Defendants’ share was 0.50,105,890 won (the above inheritance tax was 492,931,200 won + additional dues 257,174,690 won; KRW 374,516,850 of the delinquent tax amount; KRW 3750 of the Busan District Tax Office’s sales proceeds were 1.50,305,8145 of the above real estate in Busan Metropolitan City, 2094.7.15

2. Determination on the cause of the claim

A. The plaintiff's assertion

The Plaintiff and the Defendants received 1/3 of their respective shares in the instant public auction real estate from the Deceased, and returned 42 of their shares to the remaining co-inheritors except for the Defendants. As such, the Plaintiff’s shares in the instant public auction real estate is merely 3/14 (1/3 - 5/42), 257,516,863 [72,50,50,50 won [22,444,70 won (24,965,50 won x 750 won) - 75050 won (24,965,890 won) - 3650 won and 4750 won of their shares in the instant public auction real estate - 365 won and 965 won of their shares in the inheritance tax, 305 won and 4750 won of their shares in the inheritance tax, 305 won and 945 won of their shares in the inheritance tax (36/1965 won of their shares in the inheritance tax) -4751,5305 won and -14505 won.

B. Determination

(1) Determination on the claim for reimbursement of inheritance tax

(A) The co-inheritors are internally liable to jointly and severally pay inheritance tax according to their proportion of the property inherited by them, and if one of the co-inheritors pays inheritance tax in excess of his share of the inheritance tax and the other co-inheritors jointly discharged, he may exercise the right to indemnity against the share of the other co-inheritors.

(B) Therefore, we first examine the number of inheritance tax shares borne by the Plaintiff and the Defendants.

1) Inheritance shares of the Plaintiff and the Defendants in individual inherited property

A) The first real estate of this case

According to the above facts, the plaintiff and the defendants received 1/3 shares from the deceased and returned 5/42 shares (3/42 returned on April 27, 2005 and October 14, 2005; 1/42 returned on December 29, 2005; 1/42- returned on June 25, 2004; 4/42- returned on June 29, 2004; 2/42- returned on December 29, 2005; 1/42- returned on December 29, 2005; 2: 1/3:3; 2: 1/3; 5/42 returned on December 29, 2005; 2: 1/3; 5/42 returned on January 6, 2004) to other co-inheritors. As such, shares in the plaintiff and the defendants shall be 3/14/14/13 of shares in the inheritance of the real estate of this case.

B) The second real estate of this case

According to the above facts, the plaintiff and defendant 1 received 1/2 shares from the deceased among the second real estate of this case, and the plaintiff returned 4/28 shares (1/2 - 28 returned on April 27, 2005 - 1/28 returned on October 14, 2005 - 1/28 returned on December 29, 2005) among the shares of this case to other co-inheritors, the plaintiff's inheritance shares of the second real estate of this case are 5/14 (1/2-4/28), and the inheritance shares of the defendant 2 are 1/2 shares, and there are no inheritance shares of the second real estate of this case.

C) The third real estate of this case

The third real estate of this case was inherited by the deceased from the deceased 14 who was his wife, but the above co-inheritors did not file for the registration of ownership transfer due to the inheritance and re-Succession until the conclusion of the pleadings in this case. The third real estate of this case was designated by the deceased with respect to the third real estate of this case, or there is no evidence to deem that there was an agreement on the division of inheritance among the above co-inheritors. It is reasonable to deem that the third real estate of this case was inherited by the above co-inheritors according to the legal share of inheritance. The plaintiff is the children of the deceased 8 and 9 who were children of the deceased, and the defendants are the deceased 8 and 9's deceased's deceased co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors' co-inheritors' co-inheritors' co-inheritors's co-inheritors' co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's co-inheritors's share of this case No.

(d) cash and other property;

As in the third real estate of this case, there is no evidence to deem that the deceased designated the inheritance share or the method of division before the death of the deceased, or that there was an agreement on division of the inherited property among the above co-inheritors. Therefore, it is reasonable to deem that the above co-inheritors inherited the inherited property according to the legal share. In such a case, the inheritance share of the above co-inheritors as to the above property is one seventh share of the deceased, who is the son of the deceased and the children of the deceased, and one fourth share of the Defendants who are the grandchildren of the deceased, and one fourth share of the deceased.

(2) Value of individual inherited property and value of total inherited property at the time of commencement of the inheritance.

Since the value of cash and other property among the inherited property at the time of commencement of inheritance is 8,548,00 as seen earlier, and comprehensively taking account of the overall purport of pleadings in Eul evidence 1-3,5 and 6, the value of the first real property at the time of commencement of inheritance of this case is 2,031,087,000 won (attached Table 1.1,41,853,000 won + Total value of 1,141,853,000 won + Total value of 89,234,000 won as stated in attached Table 1.2, the value of the second real property at the time of commencement of inheritance of inheritance of this case is 16,436,320 won (+1,139,520 won + 6,371,200 won + 360,360,360,305,205,200 won + value of the real property at the time of commencement of inheritance of this case.

3) The inheritance tax share of the Plaintiff and the Defendants

In the above public sale procedure, the sales price of the real estate of this case is 834,351,470 won x 24,965,50 won and the inheritance tax is 750,105,890 won and the inheritance tax is 22,44,700 (24,965,50) 】 300 won and the total value of the real estate of this case 】 360 won 】 475 】 260 won and the total value of the real estate of this case 】 306 won and 475 】 30 won and the total value of the real estate of this case (the total value of the real estate of this case is 72,50,590,790 and 4750) 】 30 won and 475 won and the total value of the real estate of this case 】 30 won and 475 won and 275% of the inheritance tax amount of this case.

(C) The Plaintiff’s amount of inheritance tax indemnity against the Defendants

The fact that the Plaintiff’s share in the instant real estate at the time of the public auction is 7/21 and that the inheritance tax, including the expenses for disposition on default, to be paid by the above co-inheritors in the above public auction procedure, was 72,550,590 as seen earlier. As such, the inheritance tax including the expenses for disposition on default, which the Plaintiff incurred from the sale of the share in the above public auction, is 257,516,863 won (7,550,590 x 7/21), and the Plaintiff’s share in the inheritance tax was 158,372,102 as seen above. Thus, the Plaintiff’s share in the inheritance tax was 9,144,761 won (257,516,863 won - 158,372,102 won) that exceeds the above share in the inheritance tax at the time of the above public auction procedure. Accordingly, the Plaintiff is liable to compensate the Defendants within the extent of their share of the inheritance tax to be paid to the Defendants within the extent of 1545 percent.

(2) Determination on the claim for reimbursement of acquisition tax

On the other hand, the plaintiff asserted that the above acquisition tax was imposed on the defendants due to the acquisition of the whole real estate of this case. However, as to the fact that the above acquisition tax is subject to the whole real estate of this case, or that the defendants are jointly and severally liable for payment of the above acquisition tax, it is not sufficient to recognize it, and there is no other evidence to acknowledge it. Rather, in full view of the purport of the whole argument in the statement in subparagraphs 1 and 2 of the evidence No. 1-2, the attachment registration based on the disposition of arrears in Busan Metropolitan City was entered on March 20, 2006, and it was cancelled on February 20, 2008 due to the above public sale. According to the above fact of recognition, it is reasonable to deem that the above acquisition tax was imposed on the plaintiff's share acquisition of the real estate of this case among the public sale of this case. Thus, this part of the plaintiff's assertion is without merit.

3. Judgment on the defendants' assertion

A. As to this, the Defendants asserted to the effect that some of the shares of the Defendants among the real estate Nos. 1 and 2 bequeathed from the deceased were returned as a legal reserve of inheritance, the remainder was given to the remaining co-inheritors including the Plaintiff on the grounds of sale and purchase or donation, and the sale and purchase or donation actually constituted the division of inherited property or the transfer of inherited property by agreement, and thus, the Defendants’ inheritance shares against each of the above real estate are entirely nonexistent, and thus, the Plaintiff cannot respond to the Plaintiff’s claim.

In light of the above legal principles as to the transfer of shares in the first real estate of this case, if the Defendants were to acquire 1/3 of the shares of the deceased on January 6, 2004, the Defendants were to acquire 2/10 of the above shares on the grounds of the sale of the non-party 3, 4, 5, 6, and 7 on December 31, 2003, and Defendant 1 did not obtain the transfer registration of shares in the future on June 25, 2004 on the non-party 6's share transfer for 40/10 of the inheritance, and there is no agreement on the transfer registration of shares in the non-party 2's inheritance from the non-party 2's heir's share transfer for 50/10 of the above shares on the grounds of the sale of the above shares in the non-party 1's inheritance on the non-party 2's inheritance or the transfer registration of shares in the non-party 2's inheritance for 9/100 of the above shares.

B. In addition, Defendant 1 alleged to the effect that, at the time of the above donation contract with the Plaintiff, Defendant 1 agreed to bear the inheritance tax to be borne by the Plaintiff, but it is not sufficient to recognize only the statement of evidence No. 8, and there is no other evidence to acknowledge it. Thus, Defendant 1’s above assertion is without merit.

4. Conclusion

Therefore, the defendants are obligated to pay to the plaintiff 45,985,154 won and the amount of damages for delay calculated at the rate of 5% per annum under the Civil Act from March 20, 2008, which is the date following the above delivery date, to March 25, 2009, and 20% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings, since the defendants are liable to resist the existence and scope of their obligations from March 20, 208, which is the date following the above delivery date, to the plaintiff. Thus, the plaintiff's claim of this case is justified within the above recognition scope, and the remaining claims are dismissed as it is so decided as per Disposition.

[Attachment of List of Inherited Property]

Judges Park Jong-young (Presiding Judge)