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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. The Plaintiff’s assertion that he/she had a national tax claim of KRW 14,153,868,910, which occurred before December 15, 2014, against B.
The deceased C’s co-inheritors were B, Defendant D, E, and F. However, on December 15, 2014, the said five persons entered into an agreement on the division of inherited property (hereinafter “instant agreement”) with the purport that the real estate listed in the separate sheet (hereinafter “instant real estate”) owned by the deceased C will revert to the Defendant’s sole ownership, and completed the registration of ownership transfer as to the instant real estate on March 24, 2015.
B entered into the instant agreement for division with all other co-inheritors, including the Defendant, in excess of the debt. Since the instant agreement for division is a fraudulent act, it shall be revoked within the scope of KRW 269,00,000, which corresponds to the inheritance shares of B among the value thereof, and the Defendant shall be entitled to the payment of KRW 269,000,000 as the return of value against the Defendant.
2. Determination on the cause of the claim
A. The waiver of the pertinent legal doctrine inheritance is retroactively effective at the time of the commencement of the inheritance (Article 1042 of the Civil Act), and the waiver is deemed to have never been an inheritor.
Therefore, the agreement on the division of inherited property between the remaining co-inheritors except those who have not yet filed a report on the renunciation of inheritance or have not yet been accepted by the court shall be valid retroactively because the report on the renunciation of inheritance has been legally accepted and the effect of the renunciation of inheritance has occurred after the agreement on the division of inherited property has been accepted.
This is also a case of the content that even if the renouncer participates in the agreement on division of the inherited property and became the party, the agreement is based on the assumption that he has renounced his succession, and the right to the inherited property is not recognized to the renouncer.