1. The judgment of the court of first instance is modified as follows.

On July 6, 2011, the Defendant’s joint and several liability limit to the Plaintiff on July 6, 201.

1. Details of the disposition;

A. B (hereinafter “the decedent”) died on April 5, 2009, and the Plaintiff, children, D, E, F, and G, as their inheritor, did not report the taxable value and tax base of inheritance.

B. From November 15, 2010 to April 11, 2011, the Defendant notified the Plaintiff of KRW 1,030,404,761 of the inheritance tax calculated as indicated in the following table, on the ground that the decedent did not report the sales price of the Seocho-gu Seoul Ha land and its ground land sold in 2001, and the sales price of the land and its ground buildings sold in 2008, and the sale price of the land and its ground land sold in 2008, to the heir including the Plaintiff, etc. on the ground that he/she did not report it in advance to the heir, etc., on the inheritance tax of KRW 294,762,268 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 20242, Feb. 18, 2010). Among them, the Defendant notified the Plaintiff of the total inheritance tax of KRW 1,030,404,761 calculated as indicated in the following table.

The unit: 754,194,196, aggregate amount of donated property of KRW 4,439,510,580, the value of inherited property of KRW 611,746,898,196 prior to the commencement of inheritance (i.e., 505,000 for those who are not heirs 2,797,019,600) - Public charges of KRW 223,450,914 - funeral expenses of KRW 5,00,000, the aggregate amount of deduction of KRW 212,050,6783 (1-2), 327,459,90, 502450,5050, and 3,302,302,302,303,037,79,79,7536,475,57,537,47,57,536,57,47,57,5636,47

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on January 31, 2012 on September 30, 201, but the Tax Tribunal dismissed the Plaintiff’s claim on April 4, 2012.