2. As to this part of the judgment on the defense prior to the merits, the reasoning of the judgment of the court of first instance shall be cited in accordance with the main sentence of Article 420 of the Civil Procedure Act, except for the following parts.

The 3th 12th 12th 12 of the first instance court's text "the results of the fact-finding on the Tol University Seoul Intern Hospital of this Court" was followed by "the results of the fact-finding on the first instance court and the president of the Seoul Intern Hospital of this Court".

3. Judgment on the merits

A. Article 3(3) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015) provides that the heir or testamentary donee shall pay the inheritance tax within the limits of the property they received or are to receive. Article 25-2 of the Framework Act on National Taxes provides that Article 425 of the Civil Act shall apply mutatis mutandis to the joint liability for payment of the inheritance tax within the limits of the property they have received or are to receive. Thus, the other co-inheritors may exercise their right to demand reimbursement for the portion of the inheritance tax if a part of the co-inheritors is jointly exempted from liability by paying the inheritance tax. 2) On the premise of this, considering the following: (a) the total value of the deceased’s inheritance tax according to the death is 1,197; (b) the entry of evidence No. 1,2,66; (c) the property value of the deceased’s heir within 305 years, 197; (c) the inheritance value of the deceased’s total property value of the deceased’s donated within 197, 3637.7