1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On January 10, 2009, when the Plaintiff died, who is the husband, and inherited the property, the Plaintiff completed the registration of ownership transfer due to inheritance by agreement and division as of March 19, 2009, as to the building of Yongsan-gu, Seoul Metropolitan Government 254.5 square meters (hereinafter “instant land”) and its 6th floor (hereinafter “instant building”).

B. On July 31, 2009, the Plaintiff reported inheritance tax including the instant land and buildings in the inherited property. On the last day of the administrative litigation, the Plaintiff was imposed KRW 1,817,758,390 on June 26, 2014, on the following grounds: (a) based on the fact that the inheritance tax base on the instant land and buildings was calculated as KRW 10,542,712,847, the inheritance tax base on the instant land and buildings, etc. was assessed.

C. However, the Plaintiff et al. filed a lawsuit seeking implementation of the procedure for registration of cancellation of ownership transfer registration, which was completed in the Plaintiff’s future as Seoul Central District Court 2013Gahap8076 with regard to the instant land as the other party, and the above court concluded a sale and purchase contract with D on December 18, 2014 for the instant land and concluded the seller’s title trust agreement with D and the third party, and concluded the sale and purchase contract with D on the instant land, and thus the ownership transfer registration was completed in the future B on the instant land. Accordingly, the above title trust agreement between D and B and the network B on the instant land and the ownership transfer registration completed in the future B on the instant land is null and void, and the ownership transfer registration of the instant land still remains as the co-ownership of the seller’s deceased E, and on the ground that the ownership of the instant land still remains as the part of the heir’s heir.