상속인 명의 증권계좌의 실제 소유자가 피상속인인지 여부(경정)상속인 명의 증권계좌의 실제 소유자가 피상속인인지 여부(경정)

1. 처분개요가. 청구인은 2009. 3. 13. 부(父) 이

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○(이하 “피상속인”이라 한다)이 사망함에 따라 상속개시일 현재 상속재산가액을 2,441,183,826원으로 하여 2009. 9. 30. 상속세 255,935,100원을 신고 · 납부하였다.

나. 처분청은 2010. 4. 19.부터 2010. 5. 28. 까지 청구인에 대한 상속세 실지조사를 통하여, 피상속인이 청구인 및 청구인의 모(母) 윤

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○ 명의로 한국투자증권 대전지점 증권계좌(청구인 명의로 2007. 6. 27. 개설된 계좌번호 70***** 및 2008. 1. 17. 개설된 계좌번호 70*****, 청구인의 모(母) 윤

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○ 명의로 2004. 6. 23. 개설된 계좌번호 61***** 및 2008. 1. 17. 개설된 계좌번호 70*****, 이하 “쟁점증권계좌”라 한다)를 개설하여 직접 관리 · 운영한 것으로 보아 상속개시일 현재 쟁점증권 계좌의 잔고증명서금액 877,697,976원과 부동산가액 과소신고액 97,184,000원을 상속재산가액에 산입(공과금 65,476,110원을 공제금액으로 인정)하고 부당과소신고가산세율 40%를 적용하여, 2010. 7. 2. 청구인에게 2009. 3. 13. 상속분 상속세 403,696,790원을 결정 · 고지하였다.

다. 청구법인은 이에 불복하여 2010. 9. 27. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장(1) 처분청은 피상속인의 퇴직금(2억원), 대전광역시 동구 중동 24-3 소재 부동산 매각자금(2004. 6. 22. 3억6,000만원), 대전광역시 대덕구 비래동 47-1 현대아파트 임대수입(3억3,900원)을 상속인(청구인의 모(母) 윤

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○, 아들 이영훈) 명의의 차명계좌를 개설하여 관리 운영하였다고 주장하나,청구인의 모(母) 윤

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○｛대전광역시 동구 중동 24-3 소재에서 “황태자 제과점”을 13년(1975. 9. 2. ～ 1986. 4. 4.) “귀빈다방”을 6년(1981. 9. 10. ～ 1986. 12. 23.) 동안 경영｝과 청구인의 아래 재산을 피상속인이 관리하는 과정에서 평의상 피상속인 계좌에서 인출되어 쟁점증권계좌로 입금된 것이고, 피상속인은 퇴직금을 일시금이 아닌 연금으로 수령하였으며, 부동산매각자금 및 부동산임대수입은 아래 청구인 및 모(母) 윤

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○ 명의 예금 가입일 이후인 2004년 이후에 발생한 것이므로 쟁점증권계좌를 피상속인의 차명계좌로 보아 과세한 처분은 부당하다.(단위:천원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="31" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:1.0pt 1.0pt 1.1pt 0.3pt" valign="top" width="68"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 예금주 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 은행명 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:-161.9pt 0.3pt -159.9pt -144.8pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 금액 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:0.6pt 0.6pt 0.5pt 0.3pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 가입 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:0.0pt 0.0pt 0.0pt 12.0pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 해지 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:solid #000000 1.1pt;border-bottom:double #000000 2.0pt;padding:1.2pt 1.2pt 1.1pt 1.1pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 비고 </span> </p> </td> </tr> <tr> <td height="124" rowspan="4" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.6pt 1.1pt 0.3pt" valign="top" width="68"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.1pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 우리은행 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 60,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.2pt 1.1pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2003.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 1.0pt 0.5pt 8.0pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2004.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.3pt 1.1pt 0.6pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 279.5pt -327.7pt -1.5pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 우리은행 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.6pt 0.7pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 60,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.6pt 1.1pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2003.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.7pt 0.0pt 317.7pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2004.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.1pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.2pt 1.1pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 대전상호저축은행 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-144.7pt -211.4pt 0.3pt -131.4pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 50,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-213.1pt 0.3pt -142.0pt -194.3pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2003.8.26 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt -209.8pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008.4.17 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt -209.2pt 0.6pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.3pt 0.5pt -107.0pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 북대전신용협동조합 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-144.7pt -156.5pt 0.3pt -214.8pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 60,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-131.4pt 0.3pt -211.4pt 0.5pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1999.1.6 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 279.4pt -327.7pt -274.6pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008.8.1 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 279.4pt -327.7pt -274.9pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="93" rowspan="3" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-270.2pt 279.4pt -327.7pt -274.0pt" valign="top" width="68"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -274.3pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 우리은행 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -276.5pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 40,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -275.5pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2003.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.0pt 0.0pt 0.0pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2004.1.13 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -272.3pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -272.6pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 대전상호저축은행 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -271.6pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 50,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -271.9pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2003.8.26 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:318.3pt 279.4pt -327.7pt -273.5pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008.4.17 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.4pt -327.7pt -273.8pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:0.0pt 279.4pt -327.7pt -272.8pt" valign="top" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 북대전신용협동조합 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:163.9pt 279.4pt -327.7pt -273.1pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 50,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:-326.2pt 279.4pt -327.7pt -300.3pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1999.1.20 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:163.9pt 279.4pt -327.7pt -300.6pt" valign="top" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2005.7.23 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:1.4pt 279.4pt -327.7pt -299.6pt" valign="top" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr></table>(2) 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화채권 5억원은 상속개시 당시 시행사인 주식회사 월드건설이 워크아웃 상태로 매입자가 없어 처분가격이 형성되지 못하여 자금의 회수시기나 회수금액을 전혀 알 수 없는 상태이므로 「상속세 및 증여세법 시행규칙」제18조의2 제1항의 규정에 따라 액면가액으로 직접 매입한 국채 등의 평가방법에 따라 평가함이 타당하다.

(3) 쟁점증권계좌를 피청구인의 차명계좌로 보아 쟁점증권계좌의 잔고증명서에 기재된 금액을 상속재산으로 인정한 것도 부당하나, 설사 상속재산에 포함하더라도 처분청에서 해당 은행에 조회하면 확인 가능하여 재산의 은닉에 해당하지 아니한 사실이 나타남에도 부당한 방법의 과소신고 가산세를 적용한 처분은 부당하다.

(4) 상속세 조사과정에서 추가징수한 종합소득세 32,464,090원에 대한 주민세 3,895,690원도 피상속인이 부담하여야 공과금에 해당되어 공제금액에 포함되어야 한다.

나. 처분청 의견(1) 쟁점증권계좌의 계좌개설신청서와 출금신청서를 보면 피상속인의 거래인감이 날인되어 있는 점을 감안할 때, 피상속인이 실질적으로 관리하고 있는 차명자산으로 자금원천은 피상속인의 퇴직금, 부동산매각자금, 부동산임대수입금액으로 확인되었고, 상속인 본래의 재산이라고 주장한 대전상호저축은행 예금의 경우 거래내역은 출금일자가 2008. 4. 17. 로 피상속인 명의의 대전상호저축은행 계좌 출금일과 동일하며, 종국에는 피상속인의 계좌로 입금된 것으로 나타나며, 자금출처를 명확하게 해명을 하지 못한 점으로 보아 청구주장을 받아들이기 어렵다.

(2) 상속개시일 현재 월성 제일차메르디앙 유동화1-3(2009. 3. 9. 만기) 채권의 경우 시공사인 월드건설(주)가 2009. 1. 23. 자로 기업개선작업(Workout)이 결정되어 만기일에 이자만 지급하고 원금을 지급하지 못하는 사태가 발생하였으며, 상속개시일 현재 이를 처분하는 경우에 받을 수 있다고 예상되는 금액이 불분명하여 한국투자증권이 평가한 기준시세에 사정비율을 곱하여 구한 대용가인 499,998,490원을 상속재산가액으로 결정하였음으로 정당하다.

(3) 부당한 방법으로 과소신고한 경우에는 재산을 은닉하거나 소득 · 수익 · 행위 · 거래를 조작 또는 은폐하는 것으로서 상속인은 피상속인이 상속인 명의로 관리한 차명자산을 사전에 인지하고 있었으면서도 마치 원래 상속인 소유인것처럼 사실을 은폐하고 고의로 상속세를 신고누락하였음으로 부당과소신가산세율 40%를 적용한 이 건 처분은 정당하다.

3. 심리 및 판단가. 쟁 점(1) 상속인 명의 증권계좌의 실제 소유자가 피상속인인지 여부(2) 상속개시일 현재 증권계좌(월성메르디앙 유동화채권)의 평가액이 적정한지 여부(3) 상속인 명의 증권계좌의 실제 소유자는 피상속인임에도 상속재산에서 누락하여 신고하였다하여 부당과소신고가산세율(40%)을 적용하여 과세한 처분의 당부(4) 피상속인이 부당해야 할 주민세를 공과금으로 추가공제하여야 하는지 여부나. 관련법령(1) 상속세 및 증여세법제7조 【상속재산의 범위】 ① 제1조의 규정에 의한 상속재산에는 피상속인에게 귀속되는 재산으로서 금전으로 환가할 수 있는 경제적 가치가 있는 모든 물건과 재산적 가치가 있는 법률상 또는 사실상의 모든 권리를 포함한다.제63조 【유가증권등의 평가】① 유가증권등의 평가는 다음 각호의 1에서 정하는 방법에 의한다.

2. 제1호외의 국 · 공채등 기타 유가증권의 평가는 당해 재산의 종류 · 규모 · 거래상황등을 감안하여 대통령령이 정하는 방법에 의하여 평가한다.

(2) 상속세 및 증여세법 시행령제58조 【국·공채등 기타 유가증권의 평가】 ① 법 제63조 제1항 제2호의 규정에 의한 유가증권 중 국채 · 공채 및 사채(법 제40조 제1힝 각호외의 부분의 규정에 의한 전환사채등을 제외하며, 이하 이 항에서 “국채등”이라 한다)는 다음 각 호의 어느 하나에 의하여 평가한 가액에 의한다.

2. 제1호외의 국채등은 다음 각목의 1의 가액에 의한다.

나. 가목외의 국채등은 평가기준일 현재 이를 처분하는 경우에 받을 수 있다고 예상되는 금액(이하 “처분예상금액”이라 한다). 다만, 처분 예상금액을 산정하기 어려운 경우에는 당해 국채등의 상환기간 · 이자율 · 이자지급방법 등을 참작하여 기획재정부령이 정하는 바에 따라 평가한 가액으로 할 수 있다.

(3) 상속세 및 증여세법 시행규칙제18조의2 (액면가액으로 직접 매입한 국채등의 평가) ① 영 제58조 제1항 제2호 나목 단서에서 “기획재정부령이 정하는 바에 따라 평가한 가액”이라 함은 영 제58조 제1항 제2호 가목외의 국채등을 「증권거래법」 제28조 내지 제32조의 규정에 의하여 설립된 2이상의 증권회사에서 상환기간 · 이자율 · 이자지급방법등을 감안하여 평가한 금액의 평균액을 말한다.

(4) 국세기본법제47조의3 【과소신고가산세】 ② 제1항의 규정에 불구하고 부당한 방법으로 과소신고한 과세표준이 있는 경우에는 다음 각 호의 금액을 합한 금액을 납부할 세액에 가산하거나 환급받을 세액에서 공제한다.

1. 부당한 방법으로 과소신고한 과세표준에 대한 가산세액 : 과세표준 중 부당한 방법으로 과소신고한 과세표준에 상당하는 금액(이하 이 항에서 “부당과소신고과세표준”이라 한다)이 과세표준에서 차지하는 비율을 산출세액에 곱하여 계산한 금액의 100분의40에 상당하는 금액(이하 이 항에서 “부당과소신고과세표준”이라 한다)이 과세표준에서 차지하는 비율을 산출세액에 곱하여 계산한 금액의 100분의 40에 상당하는 금액(이하 이 항에서 “부당과소신고가산세액”이라 한다). 다만, 복식부기의무자 또는 법인이 신고한 소득세 과세표준 또는 법인세 과세표준이 세법에 따라 신고하여야 할 소득세 과세표준 또는 법인세 과세표준에 미달한 때에는 부당과소신고가산세액과 부당한 방법으로 과소신고한 과세표준과 관련된 수입금액(이하 이 조에서 “부당과소신고수입금액”이라 한다)에 1만분의14를 곱하여 계산한 금액 중 큰 금액으로 한다.제55조 【불복】 ① 이 법 또는 세법에 의한 처분으로서 위법 또는 부당한 처분을 받거나 필요한 처분을 받지 못함으로써 권리 또는 이익의 참해를 당한 자는 이 장의 규정에 의한 심사청구 또는 심판청구를 하여 그 처분의 취소 또는 변경이나 필요한 처분을 청구할 수 있다.

(5) 국세기본법 시행령제27조【무신고가산세】 ② 법 제47조의2 제2항 각 호 외의 부분에서 “대통령령이 정하는 방법”이라 함은 다음 각 호의 어느 하나에 대항하는 방법을 말한다.

1. 이중장부의 작성 등 장부의 허위기장2. 허위증빙 또는 허위문서(이하 이 조에서 “허위증빙등”이라 한다)의 작성3. 허위증빙등의 수취(허위임을 알고 수취한 경우에 한한다)4. 장부와 기록의 파기5. 재산을 은릭하거나 소득 · 수익 · 행위 · 거래의 조작 또는 은폐6. 그 밖에 국세를 포탈하거나 환급 · 공제받기 위한 사기 그 밖에 부정한 행위제27조의2【과소신고가산세】 ③ 법 제47조의3 제2항 제1호 단서를 적용하는 경우 부당과소신고수입금액은 제27조 제2항 각 호의 부당한 방법으로 과소신고한 수입금액을 합산하여 계산한다.

다. 사실관계 및 판단(1) 먼저, 쟁점(4) 피상속인이 부담해야 할 주민세 3,246,400원을 공과금으로 추가공제하여야 한다는 청구주장이 적법한 청구인지에 대하여 살펴본다.(가) 국세기본법 제55조 제1항은 ‘이 법 또는 세법에 의한 처분으로서 위법 또는 부당한 처분을 받거나 필요한 처분을 받지 못함으로써 권리 또는 이익의 침해를 당한 자는 이 장의 규정에 의한 심사청구 또는 심판청구를 하여 그 처분의 취소 또는 변경이나 필요한 처부늘 청구할 수 있다.’고 규정하고 있다.(나) 청구인은 상속세 조사과정에서 추가징수한 종합소득세 32,464,090원에 대한 소득할 주민세 3,895,690원도 피상속인이 부담해야할 공과금에 해당되어 공제금액에 포함되어야 한다고 주장하고 있다.(다) 처분청은 이 건 심판청구일(2010. 9. 27) 이후인 2010. 11. 4. 피상속인이 부담하여야 할 소득할 주민세 3,246,400원을 상속재산가액에서 공제하여 1,610,150원을 환급하는 것으로 결정결의한 것으로 나타난다.(라) 따라서, 피청구인이 부담하여야 할 소득할 주민세 3,895,690원은 상속재산가액에서 공제하여야 한다는 청구주장은 심리일 현재 불복대상인 처분이 존재하지 아니하므로 부적법하다고 판단된다.

(2) 처분청의 심리자료, 결정결의서 및 청구인 제출증빙 등을 종합하면 아래와 같이 나타난다.(가) 피상속인은 2009. 3. 13 사망하였고, 상속인 및 상속지분은 아래 ＜표1＞ 상속인 인적사항 및 상속지분과 같다.＜표1＞ 상속인 인적사항 및 상속지분<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td colspan="2" height="30" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 29.0pt 0.0pt 0.1pt" valign="top" width="243"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 상속인 </span> </p> </td> <td colspan="2" height="30" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 1.1pt;border-bottom:solid #000000 0.4pt;padding:-159.3pt 26.3pt 26.3pt -165.5pt" valign="top" width="287"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 상속지분 </span> </p> </td> <td height="66" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 1.1pt;border-top:solid #000000 1.1pt;border-bottom:solid #e8eb5e 0.4pt;padding:0.0pt 279.6pt -327.7pt 312.9pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 비 고 </span> </p> </td> </tr> <tr> <td height="36" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:double #000000 2.0pt;padding:0.8pt 0.9pt 0.8pt 0.7pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 성 명 </span> </p> </td> <td height="36" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:double #000000 2.0pt;padding:1.0pt 0.7pt 0.6pt 1.2pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 피상속인과의? 관계 </span> </p> </td> <td height="36" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:double #000000 2.0pt;padding:0.5pt 0.0pt 1.2pt 0.0pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 법? 정 </span> </p> </td> <td height="36" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:double #000000 2.0pt;padding:169.0pt 279.6pt -327.7pt 314.0pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:100%;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:100%;"> 실? 지 </span> </p> </td> </tr> <tr> <td height="34" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt 135.9pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤영복 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.9pt 279.5pt -327.7pt 135.1pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 처 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-270.2pt 279.5pt -327.7pt 135.5pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 03월? 11일 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt 3.8pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 36.31% </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt 134.9pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="33" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt 133.8pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이은혜 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt 134.1pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 딸 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:73.4pt 25.9pt 25.9pt -202.3pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 02월? 11일 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1.54% </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-146.7pt 11.3pt -327.7pt 0.9pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="33" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.9pt 0.0pt -298.4pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이지혜 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 딸 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 02월? 11일 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 0.6pt 2.3pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1.54% </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.7pt 0.8pt 0.8pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="33" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이미혜 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 3.2pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 딸 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:95.7pt 11.3pt 30.5pt 2.3pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 02월? 11일 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 17.4pt 0.0pt 233.4pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1.54% </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="34" style="border-left:solid #000000 1.1pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이영훈 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:-87.8pt 11.3pt 26.3pt 1.6pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 아들 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 02월? 11일 </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:-301.4pt 279.5pt -327.7pt -79.2pt" valign="top" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 59.07% </span> </p> </td> <td height="34" style="border-left:none;border-right:solid #000000 1.1pt;border-top:none;border-bottom:solid #000000 1.1pt;padding:0.0pt 250.3pt -327.7pt 64.1pt" valign="top" width="121"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> </tr></table>(나) 청구인은 2009. 9. 30. 상속재산가액을 2,441,183,826원으로 하고 납부할 세액을 255.935.100원으로 상속세 신고를 하였고, 처분청은 상속세 신고시 누락한 쟁점증권계좌를 피상속인의 차명계좌로 보아, 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화채권1-3(2009. 3. 9. 만기)의 평가액인 한국투자증권이 평가한 기준시세에 사정비율을 곱하여 구한 대용가인 499,998,490원을 포함한 쟁점증권계좌의 잔고증명서금액 877,697,976원 등을 상속재산가액에 합산하여 아래 ＜표2＞ 상속세 부과내역과 같이 결정 · 고지하였다.＜표2＞ 상속세 부과내역(단위:천원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td colspan="2" height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:164.4pt 250.3pt -327.7pt 65.5pt" valign="top" width="232"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 구?? 분 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 67.8pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 신고금액 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:170.0pt 250.3pt -327.7pt 67.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 조사금액 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-270.2pt 279.5pt -327.7pt -76.8pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 증감 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 250.3pt -327.7pt 66.9pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 비 고 </span> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:-56.0pt 250.3pt -327.7pt 68.5pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 총상속 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 68.2pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 계 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 279.5pt -327.7pt -74.9pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2,441,183 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-149.6pt 26.7pt -156.5pt 0.1pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 3,416,065 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-131.6pt 26.7pt -327.7pt 0.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 974,882 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 0.8pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 26.7pt 0.0pt 1.1pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 재산가액 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 1.5pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 부동산? 등 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 1.8pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,864,399 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 2.2pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,961,583 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 29.0pt 0.0pt 2.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 97,184 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 29.0pt 0.0pt 2.8pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 평가차이 </span> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 29.0pt 0.0pt 3.2pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 29.0pt 0.0pt 3.5pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 현금예금 </span> <span style='font-size:12.0pt;font-family:새굴림";line-height:160%;'> 등 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-143.4pt 29.0pt 0.3pt 3.9pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 576,784 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 29.0pt 0.0pt 4.2pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,454,482 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:198.7pt 29.0pt 26.8pt 4.4pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 877,698 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-171.1pt 29.0pt 17.3pt 4.9pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 쟁점계좌 </span> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 18.8pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-272.4pt 247.0pt -327.7pt 19.1pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 사전증여 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 18.2pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-266.1pt 247.0pt -327.7pt 18.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.0pt 247.0pt -327.7pt 17.6pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-260.7pt 247.0pt -327.7pt 16.7pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:163.9pt 247.0pt -327.7pt 17.0pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 법제14조 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 16.1pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 계 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:163.9pt 247.0pt -327.7pt 16.4pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 110,000 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 15.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 175,476 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-33.1pt 247.0pt -327.7pt 15.8pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 65,476 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 4.6pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 247.0pt -327.7pt 5.0pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 공제금액 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 247.0pt -327.7pt 4.0pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 채무,공과금 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 0.1pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 100,000 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.9pt 26.2pt 0.0pt 0.9pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 100,000 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt -327.7pt 0.9pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 1.1pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 1.5pt" valign="top" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 1.8pt" valign="top" width="141"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 장례비? 등 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 2.2pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 10,000 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 2.6pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 75,476 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 2.8pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 65,476 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 3.2pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td colspan="2" height="27" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 3.5pt" valign="top" width="232"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 상속세 과세가액 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-174.0pt 26.2pt 28.3pt 3.4pt" valign="top" width="124"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2,331,183 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.2pt 0.0pt 4.2pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 3,240,589 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-167.7pt 26.2pt 28.3pt 4.5pt" valign="top" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 909,406 </span> </p> </td> <td height="27" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 26.2pt 1.2pt 4.8pt" valign="top" width="80"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="119" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:85.4pt 246.7pt -327.7pt 226.9pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 상속공제 </span> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 246.7pt -327.7pt 226.6pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 계 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 246.7pt -327.7pt 226.3pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,220,252 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 246.7pt -327.7pt 226.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,406,176 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-132.4pt 246.7pt -327.7pt 225.9pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-33.1pt 246.7pt -327.7pt 225.6pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-180.5pt 246.7pt -327.7pt 230.4pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 기초공제등 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 246.7pt -327.7pt 230.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 500,000 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-270.2pt 246.7pt -327.7pt 229.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 500,000 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 246.7pt -327.7pt 229.3pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-129.0pt 246.7pt -327.7pt 229.0pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 246.7pt -327.7pt 228.7pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 배우자공제 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-145.3pt 246.7pt -327.7pt 227.9pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 604,896 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 0.2pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 706,176 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt -327.7pt 0.4pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 101,280 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 26.7pt -327.7pt 0.8pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td colspan="2" height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 1.1pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 금융재산공제 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 1.5pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 115,356 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-140.6pt 26.7pt 82.2pt 1.8pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 200,000 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.7pt 26.7pt 0.8pt 2.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 84,644 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 2.5pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="33" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 26.7pt 0.0pt 2.8pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 신고납부 </span> </p> </td> <td colspan="2" height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 3.2pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 과세표준 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.7pt 26.7pt 0.7pt 3.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,110,931 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 3.9pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 1,834,413 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 4.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 723,482 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 4.5pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:1.1pt 26.7pt 0.6pt 4.9pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> (경정) </span> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-108.9pt 281.6pt -327.7pt -210.2pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 세? 율 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-146.8pt 281.6pt -327.7pt -211.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 40 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 281.6pt -327.7pt -210.8pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 40 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:93.2pt 281.6pt -327.7pt -211.7pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 281.6pt -327.7pt -211.5pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="33" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.5pt 281.6pt -327.7pt -212.5pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 내???? 역 </span> </p> </td> <td colspan="2" height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:94.5pt 281.6pt -327.7pt -212.1pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 산출세액 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 281.6pt -327.7pt -213.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 284,372 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.3pt 281.6pt -327.7pt -212.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 573,765 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-270.2pt 281.6pt -327.7pt -213.5pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 289,393 </span> </p> </td> <td height="33" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-33.1pt 281.6pt -327.7pt -213.2pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 281.6pt -327.7pt -214.1pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 281.6pt -327.7pt -213.9pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 세액공제 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 281.6pt -327.7pt -214.9pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 28,437 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 0.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 28,437 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.1pt 0.5pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:12.0pt 27.1pt 0.0pt 0.8pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:10.2pt 27.1pt 0.0pt 1.1pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 1.5pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 결정세액 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 1.8pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 255,935 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 2.2pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 545,327 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 2.5pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 289,393 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.1pt 2.8pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:12.0pt 27.1pt 0.0pt 3.2pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="60" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:10.2pt 27.1pt 0.0pt 3.5pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 가산세 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 278.4pt -327.7pt 132.8pt" valign="top" width="117"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 신고 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 278.4pt -327.7pt 132.5pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 278.4pt -327.7pt 130.9pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 90,516 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-149.6pt -109.2pt -156.5pt 0.3pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 90,516 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.3pt -148.7pt -156.5pt -109.2pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 부당 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:-212.5pt 0.3pt -160.7pt -148.7pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="117"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 납부 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 9.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.8pt 279.6pt -327.7pt -93.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 23,788 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 23,788 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-144.8pt 0.3pt -145.6pt -170.2pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:66.1pt 26.9pt 26.9pt 3.7pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 총결정세액 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 255,935 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:71.7pt -5.1pt 26.9pt 0.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 659,632 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 403,679 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:78.0pt 0.0pt 26.9pt 0.4pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:none;padding:164.9pt 0.0pt 0.0pt 5.5pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 기납부세액 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:163.9pt 0.0pt 0.0pt 0.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 255,935 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 5.9pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 255,935 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.4pt 0.0pt 0.0pt 0.1pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 12.6pt 0.0pt 6.1pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr> <tr> <td height="29" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="87"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td colspan="2" height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 6.8pt" valign="top" width="189"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 고 지 세 액 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 17.4pt 0.0pt 275.4pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 279.7pt -327.7pt 9.4pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 403,679 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 403,679 </span> </p> </td> <td height="29" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="72"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> </tr></table>(다) 한편, 처분청은 2009. 7. 2. 상속세를 결정 · 고지하면서 쟁점증권계좌 잔고증명서에 기재된 금액을 부당한 방법으로 신고누락한 것으로 보아 부당한 방법으로 과소신고한 과세표준에 상당하는 금액을 처분청 경정시 증가된 과세표준인 723,482,045원으로 하여 계산한 90,515,890원｛=573,765,151원 × (723,482,045 × (723,482,045원 ÷ 1,834,412,879원) × 40%｝을 부당과소신고가산세(신고불성실가산세)로 하여 산출세액에 가산하였다.(라) 쟁점증권계좌 계좌개설 신청서에 따르면, 쟁점증권계좌 중 청구인 며의로 2007. 6. 27. 개설된 계좌번호 70*****와 청구인의 모(母) 윤

○

○ 명의로 개설된 2개의 계좌 인감은 피상속인 명의 도장으로 나타나고, 청구인과 청구인의 모(母) 윤

○

○은 처분청 조사공무원에게 ‘쟁점증권계좌의 실제 소유자인 피상속인(이

○

○)이 계좌개설과 모든 입출금을 관리하였으며 잔고증명서와 같이 (시가)잔고 금 877,697,976원을 정히 확인한다’는 확인서를 제출하였고, 처분청은 조사복명서에서 아래 ＜표3＞ 쟁점증권계좌 거래내역이 나타난다.＜표3＞ 쟁점증권계좌 거래내역(단위:천원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="62" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 250.3pt -327.7pt 72.8pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 거래일자 </span> </p> </td> <td colspan="3" height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.4pt 250.3pt -327.7pt 72.5pt" valign="top" width="266"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 출금 </span> </p> </td> <td colspan="3" height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 72.2pt" valign="top" width="291"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 입금 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 15.0pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 계좌번호 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 명의자 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 금액 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 계좌번호 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 명의자 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 금액 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2007. 11. 16 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-217.6pt 26.7pt 26.1pt 3.8pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7***** </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 26.7pt 1.4pt 4.0pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이

○

○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-211.0pt 26.7pt 26.1pt 4.5pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 200,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.3pt 26.7pt -162.1pt 4.8pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7050****-01 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 77.9pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 250.3pt -327.7pt 77.6pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 200,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 77.3pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008. 4. 17 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7***** </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 26.7pt 1.4pt 6.9pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 26.7pt 1.4pt 7.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 100,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 26.7pt 1.4pt 7.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7050****-01 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 250.3pt -327.7pt 80.6pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.4pt 250.3pt -327.7pt 80.3pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 100,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.1pt 250.3pt -327.7pt 79.4pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008. 11. 3 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7***** </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 9.6pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 26.7pt 0.0pt 10.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 100,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.6pt 1.2pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7050****-01 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.1pt 0.6pt 0.1pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 80,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 0.5pt 1.0pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.4pt 0.5pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.0pt 0.8pt 0.0pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.6pt 1.1pt 1.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.2pt 1.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7050****-37 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt 1.2pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 청구인 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.8pt 0.6pt 0.5pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 20,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 1.1pt 0.0pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2007. 11. 16 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.1pt 0.3pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7***** </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-161.9pt 0.3pt -159.9pt -144.8pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 300,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.6pt 0.5pt 0.3pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 6142****-01 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.2pt 0.3pt 1.2pt 0.3pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.3pt 0.8pt 0.8pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 300,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 12.6pt 0.0pt 6.1pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 2008. 4. 17 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 7***** </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.2pt 1.1pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 이

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 1.0pt 0.5pt 1.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 170,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.3pt 1.1pt 0.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 6142****-01 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.6pt 1.2pt 0.5pt 1.0pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 80,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.2pt 0.8pt 1.2pt 0.7pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-131.4pt -115.0pt -211.4pt -156.4pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.1pt 0.3pt 0.5pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:309.9pt 12.6pt 12.6pt 58.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.5pt 0.0pt 0.0pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 6142****-37 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:5.1pt 10.2pt 5.1pt 0.1pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-73.1pt 0.0pt 26.9pt -153.8pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 60,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.3pt -173.9pt -109.2pt 0.3pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-144.5pt -149.1pt 0.3pt -179.5pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:163.9pt 0.0pt 0.0pt 0.0pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 1.0pt 0.0pt 1.0pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.0pt 0.0pt 0.0pt 0.1pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 6142****-39 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 윤

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○ </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-50.3pt -160.7pt 26.9pt -203.1pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 30,000 </span> </p> </td> </tr> <tr> <td height="31" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-145.0pt -203.3pt 0.3pt -109.2pt" valign="top" width="106"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 합? 계 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-44.8pt 0.3pt 26.9pt -148.7pt" valign="top" width="83"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.9pt 0.0pt 0.0pt 0.1pt" valign="top" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:-40.2pt 266.2pt 26.9pt 154.2pt" valign="top" width="104"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 870,000 </span> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:164.2pt 27.1pt 0.0pt 5.6pt" valign="top" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.1pt 0.0pt 5.9pt" valign="top" width="89"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> </p> </td> <td height="31" style="border-left:none;border-right:solid #000000 0.4pt;border-top:none;border-bottom:solid #000000 0.4pt;padding:163.9pt 27.1pt 0.0pt 6.3pt" valign="top" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> <span style="font-size:11.0pt;font-family:새굴림;line-height:160%;"> 870,000 </span> </p> </td> </tr></table>(2) 이에 대하여 청구인은 쟁점증권계좌의 자금원천은 청구인과 처 윤영복의 자금이므로 쟁점증권계좌는 피청구인의 차명계좌가 아니고, 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화채권 5억원은 상속개시 당시 시행사인 주식회사 월드건설이 워크아웃 상태로 매입자가 없어 처분가격이 형성되지도 못해 자금의 회수시가나 회수금액을 전혀 알 수 없는 상태이므로 상속세 및 증여세법 시행규칙 제18조의2 제1항의 규정에 따라 액면가액으로 직접 매입한 국채 등의 평가방법에 따라 평가해야 하며, 쟁점증권계좌가 피상속인의 차명계좌라 하더라도 부당과소신고가산세율 40%를 적용한것은 부당하다고 주장하고 있다.

(3) 우리 원에서 한국투자증권 대전지점 및 한국자산평가주식회사에 유선 확인한 바, 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화채권은 자산유동화증권이고, 한국투자증권을 통하여만 판매되었다고 답변하여, 한국투자증권 이외에 자본시장과 금융투자업에 관한 법률에 따라 인가를 받은 투자매매업자 또는 부동산중개업자가 평가한 금액이 없는 것으로 나타난다.

(4) 이를 바탕으로, 쟁점(1), 쟁점(2) 및 쟁점(3)을 살펴본다.(가) 청구인은 쟁점(1)에서 쟁점증권계좌의 실제 소유자는 청구인이라고 주장하고 있으나, 쟁점증권계좌 중 청구인 명의로 2007. 6. 27. 개설된 계좌번호 70*****와 청구인의 모(母) 윤영복 명의로 개설된 2개의 계좌인감은 피상속인 명의 도장으로 나타나는 점, 청구인과 청구인의 모(母) 윤

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○은 처분청 조사공무원에게 ‘쟁점증권계좌의 실제소유자인 피상속인(이

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○)이 계좌개설과 모든 입출금을 관리하였으며 잔고증명서와 같이 (시가)잔고 금 877,697,976원을 정히 확인한다’는 확인서를 제출한 점, 2007. 11. 16. 피상속인 명의계좌에서 출금된 5억원이 쟁점증권계좌로 입금된 것으로 나타나는 점 등을 감안할 때, 쟁점증권계좌는 사망개시일 전까지 피상속인이 실질적으로 관리한 것으로 보이므로, 청구주장을 받아 들이기 어렵다 하겠다.(나) 청구인은 쟁점(2)에서 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화 채권 5억원은 상속세 및 증여세법 시행규칙 제18조의2 제1항의 규정에 의거 ‘증권거래법 제28조 내지 제32조의 규정에 의하여 설립된 2이상의 증권회사에서 상환기간 · 이자율 · 이자지급방법 등을 감안하여 평가한 금액’을 상속재산가액으로 하여야 한다고 주장하고 있으나, 자산유동화증권인 월성메르디앙 유동화채권은 한국투자증권을 통하여만 판매되어 한국투자증권 이외의 투자매매업자 또는 투자중개업자가 평가한 금액이 없으므로, 한국투자증권이 평가한 금액을 월성메르디앙 유동화채권의 평가가액으로 보는 것이 합리적으로 보인다.따라서, 처분청이 쟁점증권계좌를 통하여 취득한 월성메르디앙 유동화채권의 가액을 한국투자증권이 평가한 금액 499,998,490원으로 보아, 과세한 처분은 잘못이 없는 것으로 판단된다.(다) 청구인은 쟁점(3)에서 쟁점증권계좌의 잔고증명서에 기재된 금액을 처분청에서 해당 은행에 조회하면 확인 가능하여 재산의 은닉에 해당하지 아니하므로, 부당한 방법의 과소신고 가산세를 적용한 처분은 부당하다고 주장하고 있으나, 국세기본법 제47조의3 및 같은법 시행령 제27조 제2항 및 제27조의2에서 ‘부당한방법으로 과소신고한 과세표준이 있는 경우’는 ‘재산을 은닉하거나 소득 · 수익 · 행위 · 거래의 조작 또는 은폐’ 또는 ‘그 밖에 국세를 포탈하거나 환급 · 공제받기 위한 사기 그 밖에 부정한 행위를 통하여 과소신고한 경우’라고 규정하고 있고, 쟁점증권계좌는 피상속인의 차명계좌임에도, 청구인 또는 (母) 윤

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○ 소유인 것으로 하여 상속재산가액에서 신고누락하였으므로, 처분청이 쟁점증권계좌의 잔액증명서상 금액을 부당한 방법으로 과소신고한 과세표준이 있는 경우에 해당된다고 보아 과세한 처분은 잘못이 없는 것으로 판단된다.(조심2010구230, 2010. 3. 3. 같은뜻임)다만, 처분청이 부당과소신고가산세 계산내역을 살펴보면, 부다한 방법으로 과소신고한 과세표준에 상당하는 금액을 처분청 경정시 증가된 과세표준의 전체인 723,482,045원으로 하여 신고불성실 가산세 90,515,890원｛=573,765,151원 × (723,482,045원 ÷ 1,834,412,879원) × 40%｝을 부과하였으나, 증가된 과세표준의 전체인 723,482,045원에는 가산세 부과대상이 아닌 부동산평가차이에 따른 금액도 포함되어 있으므로, 처분청은 부당한 방법으로 과소신고한 과세표준에 상당하는 금액을 재계산하여 부당과소신고가산세를 부과하는 것이 타당한 것으로 보인다.

4. 결론이 건 심판청구는 심리결과 청구주장이 일부 이유 있으므로 국세기본법 제81조 및 제65조 제1항 제1호, 제2호 및 제3호에 의하여 주문과 같이 결정한다.

1. 이 건 심판청구 중 소득할 주민세 3,246,000원의 추가 공제에 관한 청구부분은 각하한다.

2. 서대전세무서장이 2010. 7. 2. 청구인에게 한 2009. 3. 13. 상속분 상속세 403,696,790원(2011. 11. 4. 1,610,150원을 직권감액)의 부과처분은 부당과소신고가산세 산정시 상속부동산 평가차이에 따른 금액을 제외한다는 것으로 재계산하여 그 세액을 경정한다.

3. 나머지 심판청구는 기각한다.

「상속세및증여세법」 제7조【상속재산의범위】 / 「상속세및증여세법」 제63조【유가증권등의 평가】 / 「상속세및증여세법시행령 제58조【국·공채등 기타 유가증권평가】상속세및증여세법」 제7조【상속재산의범위】 / 「상속세및증여세법」 제63조【유가증권등의 평가】 / 「상속세및증여세법시행령」 제58조【국·공채등 기타 유가증권평가】