1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

Basic Facts

The reasons to be stated in this part are as follows, except in the case where the court takes the fourth 1-2 of the judgment of the court of first instance into consideration “the fourth 1-2 of the judgment of the court of first instance,” and it is identical to “1-2 of the judgment of the court of first instance,” and this part is cited by including the abbreviation in accordance with the main sentence of Article 420 of the

The reason why the court's assertion in this part is to be stated is that the relevant part of the judgment of the court of first instance is identical to the part of "2. Party's assertion" during the reasoning of the judgment of the court of first instance, except when the corresponding part of the judgment of the court of first instance is used or added as follows

Part 4 8 "No" shall be added to the following:

The following contents shall be added to the 4th 16th 16th , "No taxation disposition made without lawful notice of tax payment."

Since it was not clearly revealed that the inheritance tax notice was not served on D, etc., the defects existing in the disposition imposing inheritance tax on D, etc. cannot be deemed to be serious and clear.

4) Around February 2020, the Defendant again sent a tax notice of inheritance tax to D, etc., and each tax notice was legally served (service or service by public notice). As such, even if a tax notice of inheritance tax on D, etc. was not served on January 2014, the defect was cured due to such additional service. The reason why this court should state on this part as to whether to issue a tax notice of inheritance tax due to D, etc. is identical to the portion on which the judgment of the court of first instance is based on “3.a. legitimate delivery of inheritance tax notice of inheritance tax as to D, etc.” Thus, this part of the reasoning of the judgment of the court of first instance is identical to the portion on “3.a. legitimate delivery of inheritance tax notice of inheritance tax as to D

Part 4, "No. 1, 2, and 9" shall be raised to "No. 1 through 3, 5, and 6".

No. 5.