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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B died on March 16, 2012, and his spouse C, children, D, E, and F (hereinafter “Plaintiff, etc.”) succeeded to B’s property.
B. On September 30, 2012, the Plaintiff et al. assessed the value of inherited property as KRW 1,824,247,688 on the ground that “The Plaintiff et al. is a contractor B, and the Plaintiff et al. is an insured and beneficiary, and the right under eight insurance contracts, such as IBK Pension Policy, Nonghyup (FF) and Nonghyup (FF) Savings Insurance, etc., constitutes “the right to receive a regular payment” under Article 65(1) of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) and Article 62 of the Enforcement Decree of the same Act, and reported the value of inherited property as KRW 23,235,260,258 in combination with other inherited property.”
C. On July 10, 2013, the Defendant: (a) assessed the amount of KRW 574,452,312 on the ground that “the period of cancellation of an application under an insurance contract at the time of the commencement of inheritance is the period of cancellation of an application; and (b) the amount of inherited property is the amount of paid-in premiums and the amount equivalent thereto; and (c) determined and notified the amount of KRW 338,646,071, totaling KRW 23,573,90,96,96,96,960 (including additional taxes) of inheritance tax, which is KRW 183,573,96,329,00 (hereinafter referred to as “instant disposition”).
The Plaintiff appealed and filed an appeal on October 14, 2013, but was dismissed by the Tax Tribunal on December 24, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 1, 5, Eul evidence 1 and 2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Of the insurance contracts entered into by the Plaintiff’s assertion B, IBK pension insurance, and IBK pension insurance (hereinafter “instant insurance contract”) are paid at the time of the lapse of one month from the date of the contract.