1.(a)

Korea deposited as 3,139,715,87 won by the Seoul Central District Court No. 1701 on January 25, 2011.

1. Basic facts

A. On April 30, 2007, K died. The heir of K has the defendant D, the plaintiff A, B, C, the defendant J, the defendant J, and E, who is the spouse. The heir of K has the defendant F, the defendant G, the child, H, and I (hereinafter collectively referred to as "he co-inheritors") who is the spouse of L who died in 196 as the substitute heir.

B. After K’s death, on September 1, 2008, the head of the Dongjak District Tax Office imposed an inheritance tax on the co-inheritors as indicated below by September 30, 2008, on the basis of KRW 7,756,291,289 on the taxable value of inherited property reported by the co-inheritors, and imposed an inheritance tax disposition ordering other co-inheritors to jointly pay the amount of tax, within the limits of the inherited property received or to be received by the co-inheritors (hereinafter “the first imposition disposition”).

Therefore, from December 9, 2008 to May 29, 2009, co-inheritors paid inheritance tax and additional dues as stated in the following column.

(unit.) Under Article 3 (1) of the Inheritance Tax and Gift Tax Act, a person who receives an heir or a testamentary gift is obligated to pay inheritance tax according to the ratio calculated as prescribed by Presidential Decree based on the property he/she received or is to receive out of inherited property with respect to inheritance tax imposed pursuant to this Act. "Ratio" means the ratio of inheritance tax by heir calculated in accordance with the above Act and the Enforcement Decree of the same Act in order to determine the amount of inheritance

(1) Defendant D 20.00 387,381,654 10,00,000 A 13.3258,189,872 145,024,690 B 13.3258,189,8722 241,851,470 C 13.3258,189,8721,139,139,139,049, 190, 197.3258,3258,189,87210,00,000, 3257, 697, 197, 197, 16.65, 207, 297, 197, 16.75, 207, 207, 200, 200, 3258, 2967, 2974