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1. Inheritance tax on August 18, 2014, extended to the Plaintiff, the Intervenor’s Intervenor, C, D, and E on August 18, 2016
Reasons
1. Details of the disposition;
A. The net F shall be married with G on September 12, 1964 and shall be married with C and shall be married with such women.
Divorce, on October 10, 197, the plaintiff and the plaintiff remarriedd and produced D and E.
B. On December 20, 2004, the deceased F (hereinafter “the deceased”) died. On October 24, 2005, the Plaintiff’s Intervenor filed a lawsuit against the prosecutor’s husband on the grounds that he was aware of the deceased’s natural father on May 25, 2006, which became final and conclusive on June 17, 2006.
C. On February 20, 2009, the Plaintiff’s Intervenor filed a lawsuit claiming the payment of the share of inheritance against the Plaintiff, D, and E (hereinafter “instant intangible property rights”), which included H’s patent right, utility model right, design, trademark right, and other intangible property rights (hereinafter “instant intangible property rights”) filed before the Deceased’s birth in inherited property; calculated the value of the instant intangible property rights at KRW 773,240,00 as at the time the inheritance commenced; and sentenced the Plaintiff’s share of inheritance at KRW 1,009,286,193; and the said judgment became final and conclusive on March 12, 2009.
(hereinafter referred to as "related judgment") d.
From June 20, 2005, the Plaintiff, C, D, and E paid inheritance tax on inherited property several times. However, the Defendant considers that the value of the instant intangible property recognized in the relevant lawsuit was omitted in the return of inheritance tax, and add it to the value of inherited property. The amount equivalent to the Plaintiff’s inherited property is calculated as KRW 88,679,666, and the Plaintiff’s inherited property is calculated as KRW 751,196,480 (hereinafter “Plaintiff, etc.”) of inherited property for the Plaintiff, Intervenor, C, D, and E (hereinafter “Plaintiff, etc.”) on August 18, 2014, with respect to the inherited property.