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1. The Defendants each of KRW 20,789,543 against the Plaintiff, and Defendant B and C, respectively, from December 21, 2019, and Defendant D, from December 21, 2019.
Reasons
1. Case summary and judgment
A. Each of the following facts shall be acknowledged either as a dispute between the parties or as a whole by taking into account the overall purport of the pleadings as set forth in Gap evidence 1-1 to 3:
1) The deceased E (hereinafter “the decedent”)
(2) The inheritee died on March 3, 2015, and the inheritor and the statutory share of inheritance in respect of the inherited property of the inheritee are as follows.
[Plaintiff A 2/11 B/11, Defendant 2/11, Defendant 2/11, Defendant 3 D 2/11, Nonparty 3 D 2/11, Nonparty 2/11, Nonparty 3/113) The head of Gwangju Tax Office (i.e., the inheritance tax payable for the inherited property of the inheritee (= KRW 387,307,948, Plaintiff 258,347,327, Defendant D 258,205,30, Defendant C293,300, Defendant B258,205,30, and KRW 300 (hereinafter “instant inheritance tax”) (hereinafter “instant inheritance tax”).
(4) On October 31, 2016, the decedent and co-inheritors, including the Plaintiff, notified of the inheritance tax and co-inheritors to pay for each heir. The Plaintiff paid KRW 258,347,320 equivalent to his/her share of the inheritance tax of this case on October 31, 2016. (4) At the time of the death of the decedent, the decedent owned land and buildings on the Dong-gu Gwangju-gu G and its ground (hereinafter “instant real estate”). However, on June 20, 2017, the Republic of Korea completed the registration of transfer of ownership in the name of the decedent, including the Plaintiff, due to the inheritance of the property as of March 3, 2015.
5) The head of the Gwangju Tax Office is the inheritance tax and the additional charge for the inheritance tax to be borne by co-inheritors other than the Plaintiff (hereinafter referred to as “ residual inheritance tax, etc.”).
Around June 22, 2017, the instant real estate was seized, and around November 15, 2017, KRW 1,413,817,470 of the instant real estate was sold by public auction and disposed of as remaining inheritance tax, etc.
(b) Article 3-2 of the Inheritance Tax and Gift Tax Act;