The Defendant received property worth KRW 3.4 billion from among the deceased’s property as a donation in advance, and received the entire legacy, and received the inheritance tax from the other property as a donation, and imposed KRW 327,370,356 on the first inheritance tax of this case. Of the first inheritance tax of this case, KRW 272,50,000 among the first inheritance tax of this case, the decision of annual installments was revoked on December 31, 2015 and the Plaintiff paid KRW 167,68,250 [Attachment 1.3] as the principal tax of the first inheritance tax of this case, the Plaintiff was not subject to the imposition of inheritance tax at the time of imposition of the first inheritance tax, and the Plaintiff did not know that the Defendant had filed an application for annual installments, and the Plaintiff did not pay the inheritance tax in full, KRW 50,00 for annual installments of this case, KRW 165,50 for annual installments of this case.

2) With respect to the second inheritance tax of this case relating to the second inheritance tax of this case, as shown in the attached Table 2, the Defendant paid the total amount of KRW 293,029,110 by adding the additional dues to March 30, 2016. For the following reasons, the amount to be borne by the Plaintiff as shown in the attached Table 2 shall be KRW 31,48,461 in total, and the amount to be borne by the Defendant shall be KRW 261,540,649 in total. Of the second inheritance tax of this case, the additional tax of KRW 38,842,463 (attached Table 2.*5) in addition to the additional tax of the second inheritance tax of this case, the amount to be borne by the Plaintiff shall be KRW 38,842,463 in total, and the amount to be borne by the Defendant from April 1, 2013 to 36, 2017 in the corresponding Table 2.