1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. Inheritance B (CB) of the Plaintiff et al. (hereinafter “the deceased”) died on February 7, 2008, and his bereaved family has nine children, including D, Plaintiff, and E, who are their spouse. The remaining children except the Plaintiff and E, other than the Plaintiff and E, given up their inheritance, the Plaintiff, E, and D (hereinafter “Plaintiff et al.”) inherited the deceased’s property (hereinafter “the instant inheritance”).

B. While the Defendant conducted the first tax investigation on February 7, 2008, the deceased died on June 29, 2010, the inheritor did not report the inheritance tax base, etc. even until then. From September 13, 2010 to October 27, 2010, the Defendant conducted a tax investigation for determining the inheritance tax base and the tax amount pursuant to the inheritance of this case (hereinafter “the first tax investigation”) for the deceased’s 225,156,000 won in the taxable value of inheritance and 1,00,000,000 won were deducted from 1,00,000 won in the inheritance tax base and 200,000 won in the inheritance tax base. Meanwhile, in the calculation of the above inheritance tax base, the Defendant was determined to include the Plaintiff’s 10,000 won in the inheritance debt of the deceased, 200,000 won in the inheritance debt of the deceased and 200,000 won in the inheritance claim for correction of 2050.