A. As to Defendant B’s KRW 470,681,659 and KRW 170,789,514 among them, Defendant B shall be from February 19, 2016, and KRW 100,276.

A. The deceased on May 23, 2015 (hereinafter “the deceased”) and the Plaintiff and the Defendants inherited the Deceased. The inheritance shares of Defendant B are 3/9, and the remaining inheritors are 2/9, respectively.

B. On February 19, 2016, the Plaintiff paid a loan obligation to G Co., Ltd. (hereinafter “the instant loan obligation”) to the Deceased Company, the Plaintiff paid KRW 512,368,544 on his/her behalf, and KRW 300,828,360 on February 26, 2016 on his/her behalf.

Real estate acquisition tax amount (won) of Seongdong-gu Seoul Metropolitan Government 203,879,090 H land and buildings 26,122,670 Seoul Jung-gu J land and buildings 38,609,250 Seoul Jung-gu 268,665,710 in the aggregate of 54,700 K-gu Seoul Jung-gu 268,665,710

C. On March 24, 2016, the Plaintiff and the Defendants paid total acquisition tax of KRW 268,665,710 due to the Plaintiff’s acquisition of the deceased’s inherited property as indicated in the following table:

(hereinafter “instant acquisition tax”). D.

As inheritance tax, the Plaintiff paid KRW 27,182,370 on March 25, 2016, and KRW 103,000,000 on February 7, 2017, respectively.

(hereinafter referred to as “instant inheritance tax”). [Grounds for recognition] Defendant E: The remaining Defendants: The absence of dispute, each entry in Gap evidence Nos. 1 through 8, and the purport of the whole pleadings.

2. Determination

A. According to Defendant B and E (the amount of subrogated payment x less than KRW 3/9, but less than KRW 227,370,368,544 x 2/9) Defendant D and E (the amount of subrogated payment x 170,789,789,514 113,859,67630,828,360 106,276,1206,1206,1206,850,750,746, 268,65,750,710, 89, 2369, 703, 49, 701, inheritance tax of this case 227,182,705,727,727,450,4650,4710,9710,030,030,0383837,378,37838,378,4,3767, etc.

B. Defendant B and D.