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1. The defendant shall not exceed KRW 50,000,000, within the scope of the property inherited from the deceased C, and as to the above, on January 2014.
Reasons
1. Basic facts
A. On February 21, 2014, the Plaintiff wired KRW 50,000,00 to the deceased C (hereinafter “the deceased”).
B. On April 23, 2014, the deceased died. D, E, and F, the deceased’s children, filed a report on the renunciation of inheritance on May 21, 2014, and the report on the renunciation of inheritance was accepted on June 27, 2014. The deceased’s mother G also filed a report on the renunciation of inheritance on July 9, 2014, and the report on the renunciation of inheritance was accepted on July 11, 2014. The Defendant, the deceased’s spouse, filed a report on the renunciation of inheritance on May 21, 2014, was accepted as a qualified acceptance on June 27, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 8, 14, Eul evidence Nos. 1 to 9, the purport of the whole pleadings
2. Determination
A. The argument and the key issue are that the defendant paid inheritance tax without deducting the inheritance obligation while selling a commercial building, which is the inherited property, and then withdrawn KRW 600 million out of the sale price as a check and made it impossible to identify its location. This constitutes a case where the inherited property, which is a legal simple approval ground under Article 1026 subparag. 3 of the Civil Act, was concealed or fraudulently consumed, and the defendant is liable to pay the entire loan without limit. The defendant is liable to pay the entire loan within the scope of the inherited property from the deceased according to the above decision of the qualified acceptance, and the defendant is not liable
Therefore, the issue of this case is whether there is a ground for simple acceptance to the defendant.
B. Article 1026 of the Civil Act provides, “If there is any of the following reasons, an inheritor shall be deemed to have granted simple approval.” Article 1026 of the Civil Act provides, “If an inheritor conceals or fraudulently consumes, or intentionally fails to enter in the inventory after having given a qualified acceptance or renunciation,” and “illegal consumption of inherited property” refers to the loss of property value by via an ample, ample, etc., without justifiable reason, of inherited property:
Supreme Court Decision 200