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1. The plaintiff (appointed)'s claim is dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
Reasons
1. Details of the disposition;
A. The children between Plaintiff A, Selection B, C, and D are children between the network E (hereinafter referred to as “the network”) and the Selection F
(hereinafter referred to as “Plaintiffs” in total. B.
1) The investment contract of this case between the deceased and G (hereinafter referred to as “the investment contract of this case”) is “the investment contract of this case” as follows:
A) The Deceased’s bank account was drawn up, and accordingly, KRW 750,00,000 was deposited in G from the Deceased’s bank account to G. Serially KRW 12% per annum of the amount invested on September 30, 2014, which was the expense of distributing profits from the due date of the contract until September 11, 2014, and the termination of the contract before the due date of the monthly fixed payment (bank remittance) was at least KRW 300,000 on September 29, 2014, KRW 300,000 on January 19, 2015, G deposited the amount of KRW 150,000,000 in the deceased’s bank account from October 9, 2009 to February 11, 2011.
(hereinafter referred to as the “instant money”) with the total amount of KRW 750,000,000, the remainder of KRW 598,500,000, excluding the said total amount of KRW 151,500,000,000.
On November 28, 2011, the Deceased died, and the Plaintiffs reported inheritance tax of KRW 454,010,000 on May 31, 2012.
Based on the premise that the plaintiffs borrowed the instant money from the deceased and invested in G, the Defendant confirmed that KRW 778,982,497 including the instant money and KRW 2,605,457,060 including the donation property in advance was omitted, and determined and notified the Plaintiffs on November 1, 2013 of inheritance tax amounting to KRW 353,573,340.
(hereinafter “instant disposition”) e.
The Plaintiffs appealed and filed an appeal with the Tax Tribunal on January 15, 2014, but the said appeal was dismissed on October 31, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 5 through 8, 15, 16 (including branch numbers for those with serial numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiffs' claim amount of this case invested KRW 750,000,000 to G.