1. Of the instant lawsuits, the part concerning the claim for revocation of the imposition of inheritance tax of KRW 1,823,182,00 on February 4, 2014 shall be dismissed.

2...

1. Details of the disposition;

A. The Plaintiffs are the successors of G that died on March 5, 2010 (hereinafter “the decedent”).

On September 30, 2010, the Plaintiffs reported and paid inheritance tax by making the total amount of inherited property KRW 67,710,169,00, KRW 20,405,256,00, and the calculated tax amount of KRW 24,742,628,00, and the total determined tax amount of KRW 12,238,260,550.

B. From February 24, 201 to July 24, 2011, the director of the Small and Medium Regional Tax Office: (a) performed an inheritance tax investigation on the Plaintiffs; (b) deemed that the primary debtor cannot be deemed to have a status of insolvency at the time of commencement of inheritance as to the property contributed to a public interest corporation, which is not included in the taxable value of inherited property; (c) denied that the value of the property contributed to the instant case was not transferred to the pertinent public interest corporation by the six months after the inheritance filing deadline; and (d) included KRW 4,805,237,00 in the taxable value of inherited property; (b) as of the commencement date of inheritance, the primary debtor owed to the National Agricultural Cooperatives Federation of the Agricultural Cooperatives, Inc. (hereinafter referred to as the “FF”) with the amount of 3,419,700,000 won equivalent to the amount of the inherited property jointly and severally guaranteed by the predecessor; and (d) denied the spouse’s remaining amount of the inherited property at the time of commencement of inheritance from 1000 won.

C. Accordingly, the Defendant is against the Plaintiffs on November 15, 2011.