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1. Of the judgment of the court of first instance, the part against the plaintiff corresponding to the subsequent order of payment shall be revoked.
Reasons
1. The reasoning of the judgment of this court cited in the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the cases cited in paragraph 2. Thus, it shall be quoted in accordance with the main sentence of Article 420
2. As follows, “1. Basic Facts” (Articles 9 through 6.8 on the 2nd side) shall be written down in the following part:
1. Basic facts
A. C (hereinafter “the deceased”) died on October 21, 2014, and his/her co-inheritors were the Plaintiff, his/her child, and there was D, E, F, and G with the Defendant, the spouse of the Plaintiff, his/her child.
B. (1) On April 30, 2015, the Plaintiff filed a tax base return on inheritance tax following the deceased’s death in the Gyeyang Tax Office (i) KRW 3,912,773,448 (i.e., the total taxable amount of inheritance tax of KRW 5,758,236,51 - the total amount of inheritance deduction of KRW 1,845,463,103), the calculated tax amount of KRW 1,496,386,724, the amount of tax credit of KRW 161,598,601, the amount of tax credit of KRW 1,334,78,123 (hereinafter “first inheritance tax”).
) “Inheritance tax base return and voluntary payment” calculated on the same day. 334,788,120 of the above amount of tax payable on the same day, and 334,78,120 of the above amount of tax payable on the same day, and 25,000,067,340 won for annual payment, 225,067,340 won for 200,000,000 won for annual payment, 19,99,080 won for 219,99,080 won for 20,000,000 won for 20,000,000 won for 20,000 won for annual payment, 9,99,99,000 won for 20,000 won for 20,000 won for 30,99,000 won for 20,000 won for annual payment, 310,99,209.
3) On April 30, 2016, the Plaintiff paid KRW 225,067,340,000, totaling KRW 25,067,340, and interest thereon, on April 30, 201, based on the annual payment permission, the Plaintiff imposed inheritance tax on the Plaintiff, etc. according to the results of the tax investigation on the deceased’s inherited property.
The amount of tax notified as follows is KRW 405,962,620, “the second inheritance tax of this case”.