1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. The relevant Plaintiffs and Defendant C are the successors of the deceased E (hereinafter “the deceased”), Defendant C is the decedent of the deceased, Plaintiff A and Plaintiff B are the deceased’s spouse of 3 women and 4 women F, and Defendant D is the certified tax accountant.

B. The judgment of the Daejeon High Court 2009B7, 2009B8 (Joint) where the deceased’s property inheritance died on August 27, 2006 and the heir did not divide the inherited property into inheritance, and thus, the Plaintiffs became final inheritance of KRW 11,070,645,610, respectively.

C. Defendant D’s report and decision of correction of inheritance tax is as follows: (a) Defendant D, including the Plaintiffs, Defendant C, and other inheritors of the deceased, shall be “G (the deceased’s spouse)” and “G (the deceased’s spouse)”; and (b) prepared a report of inheritance tax return and voluntary payment of inheritance tax due to the deceased’s inheritance indicated as tax agent (21,177,165,147 won) and submitted it to the head of the competent Daejeon District Tax Office on February 22, 2007 (hereinafter “instant return of inheritance tax”).

(2) However, on April 7, 2008, the competent authority rendered a decision to revise the inheritance tax to pay a total of KRW 36,166,262,656, including the additional tax for insincere return and the additional tax for unfaithful payment, on the ground that the deceased’s heir’s heir under-reported return of the inheritance tax (hereinafter “the primary decision to revise the inheritance tax”).

3. The deceased’s successors, including the plaintiffs, were dissatisfied with the first decision of correction and filed a petition with the Tax Tribunal for adjudication as to 2008B2448. On March 30, 2009, the Tribunal rendered a decision that “The disposition of imposition to jointly pay KRW 36,166,262,650,000 to the claimant on April 7, 2008, which was made by the Daejeon Tax Office to the claimant on August 27, 2006, that the disposition of imposition to jointly pay KRW 36,166,262,650, which was made by the Daejeon Tax Office to the claimant is to deduct the inheritance liability as the inheritance liability when calculating inheritance tax, and the competent authorities shall include the penalty tax of KRW 32,230,50,000,000, which was denied the inheritance tax, and the tax base and amount shall be corrected as the inheritance tax base and amount.”