1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On May 18, 2013, the Plaintiff’s children of the deceased deceased B (hereinafter “the decedent”) and C are the Plaintiff’s children, and D are the Plaintiff’s wife.

B. The decedent owned a building on the land in Jungdong-gu, Seoul and 219.6 square meters (hereinafter “real estate owned by the decedent”), and the Plaintiff owned a building on the land in Jungdong-gu, Seoul and 511.4 square meters in size, G, 378.8 square meters in size, and the above three lots of land (hereinafter “the Plaintiff’s land and buildings collectively referred to as “real estate owned by the Plaintiff”; the decedent’s real estate owned by the decedent and each of the instant real estate collectively referred to as “each of the instant real estate”), and the Plaintiff and the decedent created a joint mortgage on each of the instant real estate in order to secure debts to D financial institutions.

(hereinafter referred to as the “instant secured obligation”) C.

The Plaintiff paid the entire secured debt of this case to the Plaintiff at the time of the commencement of the inheritance, on the ground that the inheritee was liable for reimbursement equivalent to the amount calculated by dividing the secured debt of this case to the Plaintiff in proportion to the standard market value of the real estate owned by the inheritee, among each of the real estate of this case, the total amount of the inheritee’s inherited property of KRW 331,904,576 and funeral expenses KRW 10,000,00,000, shall be calculated as the taxable value of inherited property and KRW 1,067,427,827 on November 30, 2013, after deducting the total amount of the inheritee’s secured debt of this case from KRW 331,90,332,403.

From February 25, 2014 to June 4, 2014, the Defendant: (a) determined that the decedent did not assume a liability for reimbursement against the Plaintiff; and (b) determined the inheritance tax as KRW 331,904,576 by adding the said KRW 198,776,886 to the taxable value of the inheritance; and (c) determined and notified the inheritor of the total amount of KRW 204,76,887 by adding the unpaid amount and the said determined amount after the initial return to the taxable value of the inheritance.

(hereinafter “instant disposition”) e.

The plaintiff is therefore entitled.