A. E died on September 7, 2015, and his/her children are the Defendant (mams and girls) and the Plaintiff (mams and girls), G, H, and I, both of whom were their spouse F (Death January 14, 2005).

Plaintiff

B The plaintiff's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son's son'

B. On March 31, 2016, Plaintiff A’s tax base is 2,122,422,781 won (i.e., the taxable value of inherited property - 525,314,643 won), calculated tax amount is 68,969,112 won (= 240,000 won in excess of 1,00,000,000 won (40/10 of the tax base)). The household omitted amount related to Plaintiff B [in cases where Plaintiff A received inherited property or testamentary donee’s inherited property pursuant to Article 27 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 1357, Dec. 15, 2015; hereinafter “former Inheritance Tax Act”) excluding inherited property or testamentary donee’s inherited property pursuant to Article 27 of the former Inheritance Tax and Gift Tax Act (hereinafter “former Inheritance Tax Act”).

The amount equivalent to 30/100 of the amount calculated by multiplying the ratio of the property received or to be received by the heir or testamentary donee among them shall be added: Provided, That this shall not apply to inheritance by representation under Article 1001 of the Civil Act; see, e.g., the same shall not apply to inheritance by representation under Article 1001 of the Civil Act); and KRW 100,609,000, and KRW 66,116,759, and KRW 66,759, which are paid by E to the Plaintiff within 10 years before the commencement of the inheritance; and KRW 595,05,050,831 (i.e., 68,969, KRW 72,807,878, KRW -100,609,00-6,116,759) and is reported within 10 years before the commencement of the inheritance.