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1. The Plaintiff:
A. Defendant B’s KRW 481,410,486 as well as 5% per annum from November 21, 2014 to December 4, 2015.
Reasons
1. Basic facts
A. The deceased E (the deceased on September 16, 2006, hereinafter “the deceased”) who was the representative director of D Co., Ltd. (hereinafter “D”) had the Plaintiff, G, H, and Defendants, the spouse of which was the heir at the time of the death.
B. On March 15, 2007, the Plaintiff determined the inheritance tax base of the deceased on KRW 3,587,178,992 (i.e., the taxable value of inheritance 5,431,172,190 - the inheritance deduction amount of KRW 1,843,93,93,198), and filed a tax base return of the inheritance tax (hereinafter “instant inheritance tax return”) with the purport that the calculated tax amount is KRW 1,33,589,496. The inherited property of the deceased included in the instant inheritance report was 8,605 shares of D shares under the name of the deceased at the time of the death of the deceased, and the value per share was 120,000 won.
C. However, upon the death of the deceased of 18,710 shares of D, Magazine assessed the value per share of KRW 335,410, and D’s shares at the time of D’s death were totaled of 30,000 shares, and the remainder was the name of the deceased, and the remaining shares were the name of the deceased. However, as seen later, as seen earlier, Magazine included only the total of 27,315 shares of the above 8,650 shares and the second 18,710 shares among the second luzine shares as inherited property in the relevant lawsuit.
After evaluating the taxable value of inherited property as 12,240,692,075 won due to the inclusion in inherited property of the deceased in inherited property, the calculated tax amount was determined as 11,054,645,217 won (=12,240,692,075 won - 1,186,046,858 won of the taxable value of inherited property) and calculated as 5,067,322,608 won of the calculated tax amount as 5,067,067, and the calculated tax amount was determined as 6,421,290,190 won in addition to the penalty tax reported in bad faith and the penalty tax paid in bad faith, the total determined tax amount was notified to the Plaintiff on July 28, 2008, and thereafter the said amount was corrected as 6,360,630,910 won, and notified the Plaintiff et al. of the tax amount reduced as above around June 1, 2009.