2. The plaintiff's remaining claims.

A. B and C were married to form D, E, and F, and they were married to form G between E and the Plaintiff.

B. B: (a) on July 3, 2014; (b) on November 19, 2015, C died respectively (hereinafter “C”); (c) earlier, E died on October 13, 1990; and (d) Plaintiff and G, the heir of E, became the inheritor of B and the deceased.

C. From November 21, 2016 to August 5, 2017, the deceased’s heir did not report inheritance tax, the Defendant conducted an inheritance tax investigation following the deceased’s death. ① From the date of the deceased’s death, the use of KRW 1,791,790,390,846,201 out of KRW 1,61,61, which was withdrawn from the deceased’s deposit account within two years before the deceased’s death, is unclear; ② Article 15 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter “former Inheritance Tax and Gift Tax Act”), Article 11(4) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (hereinafter “Enforcement Decree of the Inheritance Tax and Gift Tax Act”), the total amount of tax to be paid to the deceased’s heir, including the total amount of tax to be paid to the deceased’s heir, KRW 300,000,016.

(2) As to the Plaintiff’s death on July 3, 2014, the Defendant imposed and collected inheritance tax on the Plaintiff on December 14, 2016.

Although the Plaintiff filed an appeal seeking confirmation of invalidity of the above disposition of inheritance tax (Seoul Administrative Court 2017Guhap82215), on June 8, 2018, the Plaintiff’s appeal (Seoul High Court 2018Nu52596) was dismissed on December 27, 2018, and the above judgment became final and conclusive on January 25, 2019.

A person who has a limit of the amount of joint and several liability to pay shares in succession to relations with the decedents. < Amended by Act No. 33.3412,896,435 won 1,055,398>