A. Non-party E died on March 20, 2017, and the property was jointly inherited by Plaintiff C, Defendant, Plaintiff A, and B, who were their children.

(Inheritance Ratio 1:1:1). (b)

On August 8, 2014, the network E completed the registration of ownership transfer on May 13, 2014 with respect to the ground G apartment H (hereinafter “instant apartment”) on two parcels, F, and Dong-gu, Daejeon, Daejeon, on May 13, 2014. On November 18, 2016, the registration of ownership transfer was completed for the Defendant, who is South Korea, on November 16, 2016.

C. On November 18, 2016, the Defendant repaid KRW 47,693,782 of the secured debt against the Korea Housing Finance Corporation, which was established on the instant apartment on November 18, 2016, and the registration of the establishment of a mortgage was cancelled on the same day.

On November 14, 2016, the network E received KRW 20,316,580,000 from I to the Defendant on the same day, and remitted KRW 20,000,00 to the Defendant on the same day.

E. The market price of the instant apartment is KRW 144,00,000 as of March 20, 2017, and is KRW 145,00,000 as of October 27, 2018, which was at the time of appraisal.

[Ground of recognition] The non-contentious facts, Gap evidence Nos. 1 through 4, and 6, each statement of the order to submit each financial transaction information to the corporation I and the J Association, the inquiry results on the Daejeon branch office of the Korea Housing Finance Corporation, the results of the appraiser K's market price appraisal, the whole purport of the arguments

2. Determination

A. The plaintiffs' 1) The value, which is the basis for calculating the legal reserve of inheritance, is 97,306,128 won (i.e., the market price of 145,00,000 won at the time of closing the pleadings of the apartment in this case - the secured debt amount of 47,693,782). (A) At the time of calculating the market price of the apartment in this case, the defendant should calculate the market price of the apartment in this case as at the time of commencing

In calculating the amount of statutory reserve, the market value of the donated property should be calculated at the time of commencement of the inheritance is the defendant's assertion, but it is impossible to return the original property after the scope of the property to be returned has been established.