1. The Defendant’s KRW 4,33,058 for each of the Plaintiffs and 5% per annum from August 18, 2018 to October 11, 2018, respectively.

1. Basic facts

A. On December 5, 2014, the Plaintiffs and the Defendant were G’s children, and upon G’s death on December 5, 2014, G transferred ownership transfer registration for the real estate listed in the separate sheet (hereinafter “instant real estate”) as inherited property (hereinafter “the deceased”).

B. However, the Defendant filed a lawsuit against the heir, including the Plaintiffs, claiming the legacy of the instant real estate based on the deceased’s will (Seoul District Court Branch Branching 2015Gahap41034, hereinafter “the Plaintiff’s claim for ownership transfer registration”), and on November 3, 2016, a judgment was rendered to determine the ratio of the Plaintiffs’ forced of inheritance to their respective shares 1/14 shares, and that judgment became final and conclusive on the 30th of the same month.

At the time, there was no active inherited property other than the instant real property, and there was no evidence of evidence or evidence from the deceased separately.

C. On the other hand, on September 20, 2016, the head of Mapo Tax Office notified the Plaintiffs and the heirs of the deceased, including the Defendant, of the result of the tax investigation that “The head of Mapo Tax Office determines and notifies KRW 4,924,704 as inheritance tax,” on the ground that the amount of KRW 66,819,959 was omitted.

[Ground of recognition] Facts without dispute, entry of Gap 1 to 5 evidence, purport of the whole pleadings

2. Determination:

A. The Plaintiffs, as co-inheritors of the deceased, may claim the return of the legal reserve of inheritance against the Defendant to the extent that there is a shortage in the legal reserve of inheritance due to their birth donation to the Defendant.

In addition, the application of Article 1114 of the Civil Code, which is limited to the donation made for one year prior to the commencement of the inheritance in case there is a person among co-inheritors who has made a special benefit from the donation of property by the donation of the inheritee, is excluded, and such donation is for calculating the legal reserve of inheritance regardless of whether the donation was made before the commencement of the inheritance one year, and whether both parties knew that it would inflict damage.