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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. On September 19, 2010, Plaintiff A and B, who is the wife of the network D, died on September 19, 201, the Plaintiffs calculated the inheritance tax amount to be paid to the Defendant on March 31, 201, based on KRW 5,808,032,801 (tax base 2,890,282,768), as KRW 806,07,734.
B. After investigating the amount of inheritance tax reported by the Plaintiffs on September 21, 201, the director of the Central District Tax Office notified the Plaintiffs of the result of tax investigation that the aggregate of KRW 193,615,534 and KRW 34,275,079 should be additionally imposed on the Plaintiffs on the grounds that the portion was omitted.
On November 1, 2011, the Defendant added 460,300,910 won of inherited property omitted at the time of filing an inheritance tax with the Plaintiffs on November 1, 2011 (=345,695,037,430 of inherited property estimated as KRW 14,695,00 of the Plaintiff’s prior donated property of KRW 100,568,480 of the Plaintiff’s prior donated property of KRW 14,695,00 of the Plaintiff’s inherited property + KRW 45,037,430 of deposit KRW 45,037,430 of the total amount of KRW 300,00 of the deposit KRW 42,201,569 of the illegal under-reported additional tax (= penalty tax of KRW 33,15,477 of the non-reported return amounting to KRW 9,46,092 of the inheritance tax) and notified the Plaintiffs of the imposition and notice.
C. The Plaintiffs filed a national tax appeal with the National Tax Tribunal on the part of the disposition of imposition of KRW 114,317,638 (hereinafter “instant disposition of imposition”), which is calculated based on the taxable value of the presumed inherited property, among the inheritance tax amounting to KRW 182,451,065, which was imposed upon the above additional assessment (hereinafter “instant claim”), but was dismissed on June 1, 2012.
【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 3 evidence, Eul's 1 through 5 evidence (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiffs' assertion (1) The claim of this case occurred as D lending KRW 300 million to E, and it is impossible to recover the above claim.