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The Defendant’s KRW 127,406,578 and KRW 80 million among the Plaintiff shall be 8% per annum from October 20, 2017 to November 26, 2019.
Reasons
1. Facts of recognition;
A. The Plaintiff and the Defendant were female relations, and the Plaintiff was born between Nonparty C, the spouse, and Nonparty C, and C died around August 25, 2017 (hereinafter “high person”). B. On August 25, 2017, the Plaintiff deposited KRW 47 million into the Defendant’s corporate bank account of G, the husband of the Defendant, and G deposited KRW 5 million in the Plaintiff’s bank account on December 27, 2018, and KRW 5 million on May 3, 2018, KRW 10 million in total.
(c)
On September 19, 2017, the Defendant: (a) indicated the following in the column of “ Cash Storage Certificate” (Evidence No. 4), with respect to the Seoul Songpa-gu H and I apartment (hereinafter “instant apartment”); (b) signed and sealed the name and affixed the seal on the “Manager”; and (c) delivered the Plaintiff with the certificate of seal imprint attached thereto.
The return of the Plaintiff’s cash to the person who requested the custody of the deposit money for the reason of the custody of the Defendant, the amount of KRW 500 million, shall be temporary not later than October 19, 2017, and shall be returned together with the interest rate of KRW 8.0% per annum.
(d)
On October 17, 2017, the deceased's inheritors consulted on the division of inherited property, and there was no property agreed to divide the deceased's active or passive property into the defendant.
E. On February 28, 2018, while filing a voluntary declaration of inheritance tax, the Plaintiff calculated the inheritance tax amount of KRW 2,246,772,367, and the tax amount to be paid on the basis of KRW 199,935,738, including the property donated by the heir within ten years from the time of his/her death, including the Defendant’s prior donated property KRW 12,550,000,00,000,000,000,000 won. Based on this, the Plaintiff calculated the tax amount to be paid by the Plaintiff and his/her children, including the Defendant, as indicated below, as the tax amount to be paid on the basis of the following table:
Division Plaintiff D EF’s total amount of tax payable for 801,187,771 557,414,142371,628,97239,95,91,482120,550,5002,246,772,362,367,510 529,939,93939 34,1129,1229,648,589,406,57819,935,7388
F. The Defendant was given a donation from a deceased person in 2019.