IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH (P-000018-13, BERGEN COUNTY AND STATEWIDE)

CourtNew Jersey Superior Court Appellate Division
DecidedMarch 23, 2021
DocketA-2760-18
StatusUnpublished

This text of IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH (P-000018-13, BERGEN COUNTY AND STATEWIDE) (IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH (P-000018-13, BERGEN COUNTY AND STATEWIDE)) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH (P-000018-13, BERGEN COUNTY AND STATEWIDE), (N.J. Ct. App. 2021).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-2760-18

IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH, deceased. ___________________________

Argued February 23, 2021 – Decided March 23, 2021

Before Judges Fisher, Gilson, and Gummer.

On appeal from the Superior Court of New Jersey, Chancery Division, Bergen County, Docket No. P- 000018-13.

William D. Grand argued the cause for defendant- appellant/cross-respondent Hyung Kee Oh (Greenbaum, Rowe, Smith & Davis, LLP, attorneys; William D. Grand, of counsel and on the briefs; Olivier Salvagno, on the briefs).

Solomon Rubin argued the cause for plaintiff- respondent/cross-appellant Wonki Oh (Matthew Jeon, on the briefs).

Alexander G. Benisatto argued the cause for respondent Stuart Reiser, court-appointed administrator of the Estate of Byung-Tae Oh (Shapiro, Croland, Reiser, Apfel & Di Iorio, LLP, attorneys; Stuart Reiser and Alexander G. Benisatto, on the brief). PER CURIAM

In this probate matter, defendant Hyung Kee Oh appeals from a final

judgment awarding counsel fees to his brother, plaintiff Wonki Oh. He contends

that plaintiff was not entitled to a fee award because he did nothing to benefit

the estate of their father, Byung-Tae Oh. Plaintiff cross-appeals, arguing the

trial court erred both by approving the report of an administrator appointed to

marshal decedent's New Jersey assets and by awarding counsel fees to

defendant. We affirm in part and reverse in part, concluding that the judge

properly approved the administrator's report but that fees were erroneously

awarded to defendant and that plaintiff's fee request requires further analysis.

A brief history of the parties' disputes and how the matter finally wound

its way back to this court 1 will be helpful to the reader in understanding our

disposition of the appeal and cross-appeal.

Byung-Tae Oh (decedent), a resident of the Republic of Korea, died

intestate in Seoul on February 6, 2012. He was survived by his wife of over

thirty years, Hie Sung Lee, and three children from his first marriage: plaintiff;

defendant; and a daughter, Heinjoo Oh. Under Korean law, the three children

1 For part of the story, see In re Estate of Byung Tae-Oh, 445 N.J. Super. 402 (App. Div. 2016). A-2760-18 2 were entitled to equal shares of decedent's estate and his wife was entitled to

one and one-half times the share inherited by each child. At the time of death,

decedent's estate was valued at approximately $31,000,000.

Decedent's primary asset was Dong Nam Housing Industrial Co., Ltd.

(Dong Nam Housing), a successful Seoul-based real estate and construction

company in which decedent had been both majority shareholder and chief

executive officer. Defendant worked for several years at Dong Nam Housing as

a salaried employee. During his lifetime, decedent gifted defendant 20,000

shares of stock in Dong Nam Housing; plaintiff never worked at Dong Nam

Housing and was not given any company stock.

Nine days after decedent's death, the family met to discuss the distribution

of the estate. At this meeting, which plaintiff secretly recorded, plaintiff

demanded that his stepmother relinquish to him her entire inheritance, claiming

without proof that this was his father's dying wish. At length, plaintiff expressed

his belief that he, the eldest son, had been treated unfairly by decedent who had

denied him a position at Dong Nam Housing, choosing instead to further the

career of, and lavish gifts on, defendant. In making these claims, plaintiff

acknowledged he had not always been an obedient son and that his father had

A-2760-18 3 financially bailed him out on several occasions. The family meeting ended when

decedent's widow refused to agree to plaintiff's demands.

Flashing back a few decades, defendant and his wife Sung Hee Park came

to the United States in May 1992 with student visas to pursue doctoral degrees

at the University of Connecticut. Although defendant had a full tuition

scholarship and worked as a research assistant, decedent assisted them

financially. Defendant graduated in 1998.

After his student visa expired, defendant obtained an E-2 visa, which

required that he invest money and start a business in the United States. 2 He

secured a commercial loan and, in May 1999, established B&H Consulting and

Development LLC (B&H), a real estate development and construction company,

in New Jersey. In the years that followed, B&H became a member of three other

New Jersey entities: Tazz Mall, LLC, B&H Design and Construction Co. LLC

(B&H Design), and Palcon Development, LLC. By 2013, B&H had ceased its

construction activities and focused primarily on Tazz Mall.

According to defendant, none of the money used to start B&H came from

decedent or Dong Nam Housing. But, in fact, on December 8, 2001, decedent

wired $900,000 from his personal Korean bank account to B&H's corporate bank

2 Defendant is now a permanent resident of the United States. A-2760-18 4 account. Although defendant claimed this money was a gift from his father, he:

(1) could not explain why the money had been sent to B&H's business account

as opposed to his personal account; (2) was unable to produce any

documentation confirming the money was a gift; and (3) acknowledged that

neither he nor decedent filed a gift tax return in either the United States or Korea

with respect to this fund.

Defendant also knew that, starting in 2001, decedent had annually

reported (in Korea) that he had made a direct overseas investment of $900,000

in B&H, and owned 40.8% of the company. Defendant was aware that in August

2012, decedent's widow filed an estate tax return, which stated that decedent's

gross estate was approximately $31,000,000, including his $900,000 investment

in B&H. B&H business documents, however, did not reflect decedent's interest,

and decedent never received any income from B&H during his lifetime.

In 2003, defendant formed Dong Nam New Jersey LLC (Dong Nam NJ),

a subsidiary of Dong Nam Housing. Dong Nam Housing owned 98% of Dong

Nam NJ, while defendant and his wife owned one percent each; decedent had

no individual interest in Dong Nam NJ. Defendant served as the managing

member of both B&H and Dong Nam NJ, and the two companies shared a

business relationship.

A-2760-18 5 In January 2013, plaintiff filed a lawsuit in Korea to determine the value

of the estate and the inheritance to which each beneficiary was entitled. He

alleged that defendant's share had to be reduced because decedent had already

given defendant part of his inheritance through inter vivos bequests, known as

"special benefits" in Korea. Plaintiff alleged that defendant received special

benefits when decedent gave him: $1,000,000 for living expenses when he

moved to the United States; $1,304,000 as a gift to start B&H; and money to

build a home in Bergen County. Plaintiff also alleged that decedent had invested

$900,000 in B&H.

Around the same time, plaintiff also filed a verified complaint in the

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