1. The defendant,

A. As to Plaintiff A’s KRW 2,173,18, and Plaintiff B’s KRW 19,645,961 and each of the said money from October 29, 2015.

1. Basic facts

A. The networkF, as bereaved family members, died on October 4, 2015 with the Plaintiffs and the Defendant, who were their children, left as their bereaved family members.

At the time of death, the deceased left 7,332,437 won (Account Number G) in the KB National Bank.

B. Around May 2012, the Deceased, (i) gave Plaintiff C KRW 120,000,000, and (ii) gave Plaintiff A KRW 100,000 on July 28, 2015.

On August 19, 2015, the Deceased withdrawn KRW 510,377,652 in total the principal and interest after cancelling a deposit in the KB National Bank through the Defendant, and on August 25, 2015, the Deceased paid KRW 80,000 to the Plaintiff B, and on August 25, 2015, the remainder paid KRW 430,377,652 to the Defendant.

C. On September 22, 2015, the deceased, on September 22, 2015, donated to the Defendant the E-Y-si, the market price of which is equivalent to KRW 39,853,800, the death, and the Defendant completed the registration of ownership transfer on September 24, 2015.

The Defendant subrogated on December 8, 2016, KRW 18,588,363 of the deceased’s loan obligations on the land as security.

The Defendant spent KRW 32,488,382 as medical expenses prior to the death of the deceased, and KRW 5,923,635 as subrogation for the use of credit card after the death of the deceased.

[Ground of recognition] Facts without dispute; Eul's statements in evidence Nos. 2, 6, 9, 10, 11, and 12; witness H's testimony; Defendant's personal examination result; the purport of the whole pleadings

2. Determination

A. 1) Property that serves as the basis for calculating legal reserve of inheritance: (a) the amount of gift recognized based on the basic facts as follows: (i) the amount of Plaintiff A’s 100,000,000,000, the amount of Plaintiff B’s 120,000,000, the amount of Plaintiff C’s 120,000,000,000, and the amount of Defendant’s 470,231,452 (the amount of deposit KRW 430,37,652, KRW 39,853,80,000)’s debts owed by the deceased (the amount of KRW 430,377,652, KRW 39,853,80) [the total amount of KRW 57,00,32,488,380 (the deceased’s debts owed to the Defendant since the deceased was spent in advance)]; and (b) the amount of the property is calculated based on the legal reserve of inheritance of inheritance of inheritance of total KRW 3638536.

B. The ratio of legal reserve of inheritance between the plaintiffs and the defendant is 1/8.