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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
On October 12, 2011, the Plaintiff and the mother of the Plaintiff entered into a contract to jointly purchase (hereinafter “instant apartment”) No. 114 and 1506,00,000, Nowon-gu, Seoul Special Metropolitan City (hereinafter “instant apartment”) for 1/2 shares among the instant apartment on December 5, 201, and completed the registration of ownership transfer for each of the instant apartment units on the grounds of the said sale.
As the Deceased died on February 14, 2015, the Plaintiff and the Plaintiff’s dynamic F, co-inheritors, reported and paid KRW 27,146,038 of inheritance tax by applying the taxable value of inherited property to KRW 816,552,440.
The Defendant deemed that the Plaintiff donated the instant apartment 1/2 shares to the deceased, and determined the taxable value of inherited property as KRW 285,00,000 for acquisition of the said shares (hereinafter “the acquisition fund of this case”) and KRW 24,000,465 for the pre-reported and under-reported inherited property, and determined the taxable value of inherited property as KRW 1,325,52,90 for KRW 61,543,630 for inheritance tax (including additional tax) on August 5, 2016.
(hereinafter “instant disposition.” The Plaintiff appealed to the instant disposition and filed an appeal with the Tax Tribunal on February 23, 2017, and the Tax Tribunal dismissed the Plaintiff’s claim on June 15, 2017.
【In the absence of dispute over the grounds for recognition, Gap evidence Nos. 1, 4-6, and Eul evidence Nos. 1 and the purport of the entire pleadings, the purport of the disposition of this case is legitimate. The plaintiff asserted whether the disposition of this case is legitimate, was loaned KRW 7 million in total in 2003 and 2004, in order to repay the debts owed to the branch members due to the hospital expenses of the husband G and the repair expenses of the building owned by him. The plaintiff paid the interest of the above loan, and the plaintiff subrogated the principal and interest of the above loan of the deceased on April 12, 2006 and repaid KRW 6.5 million in middle of the principal and interest of the above loan of the deceased on April 12, 2006. The interest rate up to the date of the acquisition of the apartment of this case against the above subrogation was about