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1. According to the Plaintiff’s evidence No. 1-1 on May 15, 2013, the date of disposition among the Plaintiff’s claims, May 29, 2013.
Reasons
1. Details of the disposition;
A. The Plaintiff’s mother B (hereinafter “the deceased”) died on February 7, 2008 transferred, respectively, a parcel, other than Gwangju Mine-gu C, to the Gwangju Metropolitan City Office on June 13, 2007, and eight parcels, other than Gwangju Northern-gu D, on December 26, 2007, to the Korea Land and Housing Corporation.
On May 27, 2008, the Deceased filed a transfer income tax report on each land of Gwangju Northern-gu D and E, and filed an application for reduction or exemption of the transfer income tax on the grounds that he/she has replaced the above land for at least eight years, and did not file a transfer income tax report on each remaining land.
B. Upon examining the transfer income tax on the deceased on November 2009, the Defendant denied that it did not meet the requirements for reduction of and exemption from the transfer income tax on farmland self-fluences, and calculated the tax amount on each remaining land on which no transfer income tax was reported, and notified the deceased of May 3, 2010 of the transfer income tax for the year 2007 as KRW 364,911,100.
C. Meanwhile, on June 29, 2010, the deceased’s heir reported the death of the deceased. Accordingly, the Defendant notified the deceased’s heir, including the Plaintiff, of the succession to the liability for capital gains tax and the designation of joint and several liable for capital gains tax, and the remainder of the deceased’s heir except the Plaintiff, F, and G (hereinafter “Plaintiff, etc.”) renounced inheritance around October 201.
Although the deceased died on February 7, 2008, the Defendant confirmed that the deceased died on June 29, 2010, and until that time, the inheritor did not report the inheritance tax base, etc., and that the deceased et al. was selected as a person subject to the investigation of inheritance tax in 2010 from September 13, 2010 to October 27, 2010, hereinafter referred to as "the first tax investigation for determining the inheritance tax base and the amount of tax".
The implementation was carried out.
As a result of the first tax investigation, if the defendant deducts the amount of KRW 1,00,000,000 from the taxable value of inherited property to the amount of KRW 225,156,00,00, the inheritance tax base has been calculated as zero.