1. Defendant Goyang Tax Director: (a) the inheritance tax reverted to Plaintiff on September 24, 2014 for the year 2012, KRW 96,726,400.

1. Details of the disposition;

A. The deceased C (hereinafter “the deceased”) died on March 28, 2012. The Plaintiff’s spouse and the Plaintiff B are the deceased’s children.

The Plaintiffs and the deceased’s children reported and paid inheritance tax calculated according to the details indicated in the “declaration of Report” in the table below to the tax authorities.

The sum total of KRW 8,212,00,00 and KRW 13,507,000 of the deposit account balance in the name of the deceased on financial property, as a result of the investigation of inheritance tax (unit, unit, unit, unit, unit), real estate of KRW 1,990,447, real estate of KRW 1,99,447, real estate of inherited property.

21,719 Deposit KRW 171,637 in the balance of the deposit account in the name of the deceased, and KRW 53,94,890 in the balance of the deposit account in the name of the plaintiff A, plus KRW 13,507 in cash insurance proceeds of KRW 4,507 membership 4,500, and KRW 50,727,000 in other 71,727 vehicle lease deposit money of the deceased, and KRW 21,727,00 in advance donation property of KRW 340,543 in advance donation property of KRW 573,50 from April 7, 2008 to February 27, 2012, all the amount transferred from the deposit account of the plaintiff or the plaintiff of the plaintiff of the deceased to the savings account of the plaintiff A, B, and the remaining inheritor of the plaintiff of the deceased as donated property.

B. On September 2014, the tax authority conducted an inheritance tax investigation on the Deceased (hereinafter “instant investigation”). On the same ground as indicated in the “the result of the inheritance tax investigation” of the said Table, the tax authority identified the amount of inherited and donated property as indicated in the “the result of the inheritance tax investigation” of the said Table. Accordingly, on September 24, 2014, the head of the Defendant High Military Tax Office issued a notice to Plaintiff A of KRW 98,01,012,60 of the inheritance tax belonging to September 24, 2012, and the head of the Songpa District Tax Office issued a notice to the Plaintiff B of KRW 2,996,850 of the gift tax belonging to the year 2011, and the head of the Gangnam District Tax Office issued a notice to the Plaintiff B of KRW 371,700 of the gift tax belonging to the deceased’

C. The Plaintiffs and D filed an appeal with each Tax Tribunal on December 26, 2014, December 29, the same month, and the 30th of the same month, and the Tax Tribunal excluded KRW 6,800,000 transferred from the Plaintiff to D on June 30, 2015.