A. The deceased C (hereinafter “the deceased”) died on December 6, 2014, and accordingly, the deceased’s spouse (the deceased’s death on March 14, 2017), the Plaintiff, the Defendant, the E, and F (hereinafter “the instant inheritors”) inherited the deceased’s property.

B. Korea received a total of KRW 221,304,800 (hereinafter “instant inheritance tax”) from the instant inheritors two times from November 2015 to January 2016, as a result of the inheritance of the deceased’s property (hereinafter “instant inheritance tax”).

C. On December 21, 2017, the Republic of Korea corrected part of the inheritance tax of this case, and upon the occurrence of the national tax refund, the Plaintiff, the Defendant, the E, and F, the deposited person on December 21, 2017, the sum of KRW 166,76,140 for the said national tax refund and KRW 172,308,920 for the additional refund of national tax refund 5,542,780 for the national tax refund (hereinafter “instant refund”) under Article 487 of the Civil Act (hereinafter “instant deposit”).

On January 17, 2018, F transferred the Plaintiff the right to claim for payment of deposit money of the instant deposit, and prepared and submitted a written consent to the deposit officer affiliated with the Incheon District Court Branch Branch Branch of the Incheon District Court to the effect that “the Plaintiff consents to the payment of deposit money of the instant deposit.”

[Reasons for Recognition] Facts without dispute, Gap 1, 4, 10, 11, 12, 19, and Eul 12, the purport of the whole pleadings

2. Determination as to the cause of action

A. The Plaintiff’s assertion 1) As long as the Plaintiff paid the inheritance tax of this case under his own name to the tax authority, the Republic of Korea shall return the instant refund to the Plaintiff. However, as a partial claim, the Plaintiff received a claim for payment of deposit money relating to the said inheritance tax (the Plaintiff received a claim for payment of deposit money from F) from the Plaintiff among the instant refund, ① 115,127,650 and ② 31,177,150 won (the Plaintiff received a claim for payment of deposit money relating to the said inheritance tax from F)

Total 146,304.