A. C (hereinafter “the deceased”) died on July 3, 2017. On July 12, 2017, the Plaintiff, the Defendant, and D, co-inheritors, as co-inheritors, agreed on D’s sole possession of inherited property with the exception of KRW 250,000,000,000,000 among all claims, including the bank held by the deceased as of July 12, 2017, and KRW 1/2,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000).

On July 19, 2017, the Plaintiff completed the registration of ownership transfer on the instant apartment due to inheritance through consultation and division on July 3, 2017. On October 24, 2017, the Defendant delivered the instant apartment that had been living for about 13 years to the Plaintiff.

B. Inheritance tax imposed on the deceased’s co-inheritors was determined as KRW 413,945,71 (Plaintiff 148,343,582, Defendant 88,103,506, and KRW 177,498,623). Of them, KRW 73,945,711 was paid.

On January 31, 2018, when filing an application for annual installments for the remaining amount of KRW 340 million of inheritance tax, the Plaintiff provided land and building E as security for tax payment on January 31, 2018, and the head of the Goyang Tax Office paid KRW 73,439,300 on July 26, 2018, including annual annual payment penalty, for the amount of KRW 68 million on July 26, 2018, including annual payment penalty, to KRW 72,351,440 on January 31, 2020, KRW 71,272,520 on January 31, 201, KRW 71,272,520 on January 31, 202, KRW 70,175,720 on January 31, 202, KRW 69,087,00 on January 31, 2023.

On July 31, 2018, the Plaintiff paid KRW 152,697,290 of inheritance tax to reduce the burden of additional payment by annual installments.

C. While disputes arise between the Plaintiff and the Defendant and the inherited property division, the Plaintiff stolen the precious metals of the Defendant’s store and the Defendant’s residential electronic equipment.