1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On September 2, 1943, the deceased E (Death of April 30, 2007) married with F on September 2, 1943, 4 South and North Korea as his/her child, namely, G (ma), H (ma), H (2), I (ma), RJ (3), K (4), and L (2).

B. Plaintiff A is the deceased’s spouse of the deceased E’s 3 South Net (Death on September 8, 1996). Plaintiff B, C, and D are the children of the deceased J, and both Plaintiffs are the successors of the deceased E.

C. On October 29, 2007, the deceased E’s successors, including the plaintiffs, reported the taxable value of the deceased E’s inheritance at KRW 7,683,489,061, and reported the revised return at KRW 7,756,291,289, Dec. 14, 2007. In the case of each real estate listed in the attached Table 1 (hereinafter “instant real estate”), only the shares of the deceased JJ, the plaintiffs, and the network E, among the owners on the register at the time of commencing the inheritance, were included in the inherited property.

On September 1, 2008, the defendant made a disposition imposing KRW 1,936,908,260 by adding up the penalty tax against the amount of inheritance tax that was not paid by the heir of the deceased E.

Meanwhile, the Seoul Regional Tax Office: (a) conducted an inheritance tax investigation, recognized the shares of H, I, K, and L (hereinafter “I” of the instant real estate as the property held in title by the deceased E; (b) added the shares of the instant real estate to the value of inherited property; (c) deducted the amount of the spouse deduction from KRW 1,551,258,258 to KRW 500,000; (d) deducted the amount of the spouse deduction from the original amount of the inheritance deduction from KRW 1,551,258 to KRW 50,00,000; and (e) added the amount of the inheritance return return, the amount of the liability deduction, and notified the Defendant of the taxation data.

On April 8, 2009, the defendant additionally imposed inheritance tax of KRW 4,301,245,260 (including additional tax) according to the above taxation data.

After that, on June 1, 2009, the defendant corrected the amount of 10,109,132 of the penalty tax in bad faith.

E. The deceased E’s successors, including the plaintiffs, filed an appeal with the Tax Tribunal as to the imposition of inheritance tax as stated in the preceding paragraph, and the Tax Tribunal filed the appeal on November 4, 2010.