1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The Defendant’s August 18, 2016 to the Plaintiffs.

1. The reasoning for the court’s explanation of this case is as stated in the reasoning for the judgment of the court of first instance, except where the defendant added the judgment of the new argument to this court under Paragraph 2 below, and thus, it is citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(2) On the other hand, the defendant asserts that each of the dispositions in this case does not constitute a disposition subject to revocation litigation, on the ground that the notice of market price in this case is merely a notification of the fact that the pertinent appraisal corporation's appraisal value cannot be recognized as the market price pursuant to the Inheritance and Gift Tax Act and the Enforcement Rule of this case for a given period. It does not directly change the rights and obligations of the appraisal corporation.

The issue of whether a certain act of an administrative agency can be a subject of an appeal cannot be determined abstractly and generally. In specific cases, an administrative disposition is an enforcement of law with respect to a concrete fact by an administrative agency as a public authority, which directly affects the rights and obligations of the people, based on the content and purport of the relevant Act and subordinate statutes, the subject, content, form and procedure of the act, actual relation between the act and disadvantage suffered by interested parties, such as the other party, and the principle of administration by the rule of law and the attitude of the administrative agency and interested parties related to the pertinent act, etc.

(See Supreme Court Decision 2010Du7321 Decided June 10, 201, etc.). In this case, even in accordance with Article 15(3) of the Enforcement Rule, the appraisal value offered by a taxpayer falls short of 80% of the appraisal value assessed by another appraisal institution at the request of the head of a tax office, etc. shall be determined uniformly.