(영문) 대전지방법원서산지원 2019.10.10 2019가합50788

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(영문) 대전지방법원서산지원 2019.10.10 2019가합50788

손해배상(기)

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Basic facts

A. The Plaintiffs are the inheritors of H who died on May 1, 2015 (hereinafter “the deceased”), and Plaintiff A is the head of the deceased, Plaintiff B’s son and female of the deceased, Plaintiff D’s son and female of the deceased, Plaintiff E, Plaintiff C’s son and the deceased’s male and female. Plaintiff F is the deceased’s spouse as the deceased’s spouse.

B. On November 9, 2015, Plaintiff A entered into a tax agent agreement with the Defendant in charge of tax affairs as a certified public accountant and a certified tax accountant to delegate a tax return on inheritance tax following the deceased’s inheritance to the Defendant.

C. Accordingly, the Defendant: (a) prepared an inheritance tax base return and direct payment due to the deceased’s inheritance on his/her own as a tax agent; and (b) submitted to the Director of the Budget Office on November 30, 2015, along with each of the Plaintiffs’ inherited property and assessment statement.

(hereinafter “instant return of inheritance tax.” The pertinent return of tax base and the dispatch of tax base are 2,048,943,447 won, the inheritance deduction amount is 1 billion won, and the amount of tax payable is 23,619,641 won, and the inheritance deduction amount is 1 billion won including the basic deduction and other personal deduction amount, 50 million won, and 500 million won, respectively.

However, on December 20, 2018, the head of the budget office sent a written resolution of inheritance tax to the Plaintiff, stating that “The amount of the taxable amount of inheritance tax shall be KRW 2,723,820,575, the amount of deduction shall be KRW 613,650,58, the amount of the determined amount of penalty tax shall be KRW 29,533, 128, the amount of additional tax for unfaithful return shall be KRW 104,318,495, the total amount of the determined amount shall be KRW 747,502,211, the total amount of tax shall be KRW 747,502,211, and the amount of the tax to be paid shall be KRW 513,882,571, respectively.”

According to the above inheritance tax decision resolution, KRW 679,877,128, which the deceased donated in advance to his heir, was added to the taxable amount of inheritance taxes, and KRW 500,000,000,000.

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