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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs are the inheritors of D who died on April 8, 2011 (hereinafter “the decedent”).
On October 31, 2011, the Plaintiffs filed a return on the tax base of inheritance tax with the deductible value of KRW 25.69,741,7410,00, the deductible value of KRW 5.82,610,000, the tax base of KRW 1987,130,000, the tax base of KRW 8,320,000, the payable tax amount of KRW 8.52,808,744.
B. (1) From November 12, 2004 to April 1, 2011, the Defendant deemed that the Plaintiff donated KRW 1.985 million to the account under the Plaintiff’s name from November 12, 2004 to April 1, 201. ② From November 3, 2006 to February 22, 2011, the Defendant deemed that the Plaintiff donated KRW 293 million to the account under the Plaintiff’s name of the inheritee to the account under the Plaintiff’s name of the inheritee; ③ on November 12, 2004, the amount of KRW 100,000 deposited to the account under the Plaintiff’s name of the inheritee was donated to the inheritee; ④ on September 14, 2009, the Plaintiff considered that the Plaintiff paid KRW 300,000 to the Plaintiff to the Plaintiff, as the Plaintiff’s inherited property was donated to the Plaintiff’s obligee; ② the Plaintiff’s amount of the Plaintiff’s guaranteed property and KRW 1200, respectively.12 (hereinafter).
C. The Plaintiffs filed a petition for adjudication on November 14, 2012, and the Tax Tribunal rendered a request on November 20, 2014, “The disposition of imposition against the Plaintiffs by the Defendant” on November 20, 2014, based on the evidence of financial evidence, etc., was issued by the decedent during the period from November 12, 2004 to June 28, 2010, and from June 28, 2006 to April 1, 2011, the amount of KRW 1.532 billion and KRW 254 million deposited in the Plaintiff’s account in the Plaintiff’s name, and the tax base and tax amount of inheritance tax and gift tax shall be corrected according to the results of reexamination as to whether they are donated property in advance, and the remainder of the petition for adjudication shall be dismissed.”