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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Basic facts
A. On May 18, 2007, the Plaintiffs: (a) died on May 18, 2007, Non-Party D (hereinafter “the inheritee”); (b) succeeded to the inheritee’s property with other inheritors (the wife E, children F, G, and H of the inheritee); and (c) on November 1, 2007, the inheritors, including the Plaintiffs, reported and paid inheritance tax by paying inheritance tax amounting to KRW 11,142,727,614, inheritance tax (hereinafter “instant inherited property”); and (d) inheritance tax amounting to KRW 3,128,481,942.
B. After conducting a tax investigation on the instant inherited property, the director of the Seoul Regional Tax Office found that the right to sell (376,645,834 won, hereinafter “the right to sell the instant case”) with respect to 906 J hotel located in Gangseo-gun I (hereinafter “instant hotel”) owned by the decedent was omitted from the inherited property, and notified the director of the distribution tax office of the said fact to the heir, including the plaintiffs, on December 16, 2008, the director of the Seoul Regional Tax Office corrected KRW 180,511,375 of the inheritance tax.
Accordingly, the inheritors, including the plaintiffs, received permission for payment by annual installments from December 31, 2008 to December 5, 2011, paid all the amount of inheritance tax rectification.
C. Meanwhile, on August 11, 2011, Plaintiff C filed an application for rectification of inheritance tax for the reduction of KRW 180,511,375 of the above inheritance tax on behalf of the remaining inheritors, including the Plaintiffs, on the ground that the right to sell the instant case should be excluded from the inherited property. However, on September 30, 201, the director of the tax office of distribution issued a rejection of the application for rectification on the ground that “property is appraised at the value at the time of commencing the inheritance, and the registration of provisional injunction, such as the sale of the instant hotel 906, was not cancelled, and the heir is determined to have the right to claim reimbursement against K against the sale price, and the deadline for filing the application for rectification has expired.”
(hereinafter “instant refusal disposition”) D.
The Plaintiffs are the Plaintiffs.