The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

1. The reasoning of the judgment of the court of first instance cited in this judgment is as stated in the reasoning of the judgment of the court of first instance, in addition to the following parts, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added between the 13th sentence and the 4th sentence.

(E) The Plaintiff asserts that the property inherited under Article 24(2) of the Framework Act on National Taxes does not include donated property, and Article 1113 of the Civil Act provides that the value of donated property shall be calculated in addition to the value of donated property when calculating legal reserve. If a person entitled to legal reserve of inheritance receives a refund of property from a person who received a donation from the deceased before the deceased’s death pursuant to the above provision, the essence of the property is deemed donated property, and thus

However, when calculating legal reserve of inheritance, Article 1113 of the Civil Code, which provides that the value of the donated property shall be added to the calculation of legal reserve of inheritance, is nothing more than the provision on the calculation of legal reserve of inheritance, but it can not be said that the property returned by the exercise of legal reserve of inheritance

In addition, where a person having the right to the legal reserve exercises his/her right to the return of the legal reserve against the person having the right to the legal reserve, the donation or testamentary gift that infringes upon his/her right to the legal reserve becomes retroactively null and void. Thus, the person having the right to return the invalidated donation or testamentary gift lose his/her right to use or benefit from the subject of the testamentary gift to the extent that it infringes upon the person having the right to the legal reserve, and the right to use or benefit from the subject of the testamentary gift was infringed upon by the person having the right to return the subject of the legal reserve retroactively at the time of commencing the inheritance (see Supreme Court Decision 2010Da42624, 42631, Mar. 14, 20