A. On March 6, 2009, Plaintiff B’s husband, Plaintiff A, and C’s father (hereinafter “the decedent”) died.

B. On September 24, 2009, the Plaintiffs were 2,378,247,035 won in the value of inherited property. Since the decedent died from defoliants after defoliants due to the Vietnam War, the Plaintiffs were exempted from inheritance tax on the war dead under Article 11 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”) and reported inheritance tax on the decedent’s inherited property.

C. On December 1, 2010, the Defendant: (a) conducted an inheritance tax investigation on the decedents; (b) denied the exemption of inheritance tax on the said decedents; and (c) imposed KRW 471,008,480 (including additional tax, KRW 87,482,317) calculated by adding the value of inherited property to KRW 2,368,601,325 on the Plaintiff A; and (d) notified the Plaintiff B and C as a joint and several taxpayer.

(hereinafter “instant disposition”). The amount of tax payable by each heir is KRW 99,549,357 (21.14%) and KRW 185,729,562 (39.43%) and KRW 185,729,562, respectively.

The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 25, 201, but the said claim was dismissed on June 28, 2011.

[Ground of recognition] The fact that there is no dispute, Gap's 1, 21 evidence, Eul's 1 to 3 evidence (including evidence with a serial number) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

(a) An entry in the attached Form of relevant Acts and subordinate statutes;

B. The following facts do not conflict between the parties, or may be acknowledged in full view of the purport of all or part of Gap evidence Nos. 2 through 29 or video as a whole.

(1) The decedent entered the Army on April 14, 1965 and was discharged on April 13, 1968 from Vietnam War from April 20, 196 to March 23, 1968.

(2) After discharge, the decedent frequently complained of the skin, and in 1996 and 1997, the decedent is “dives of dives of dives.”