1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is as follows, except for the part of the judgment of the court of first instance that considers that the pertinent matter among the judgments of the court of first instance is dismissed, and that 6, 18, and 7, 15, as follows, is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act

Each "K" among the grounds for the judgment of the first instance court shall be dismissed as "A".

3 Myeon 8, 9 Myeon 8, 9 Myeon 2 and 9 Myeon 2 Myeon 2 shall be described as "(amended by Act No. 13557, Dec. 15, 2015)".

The summary of the plaintiffs' assertion is that when the plaintiff B and C received property from I before J’s death, not only the calculated tax rate applied to the gift tax base at the time of donation of property, but also the premium rate under Article 57 of the former Inheritance Tax and Gift Tax Act. The amount of gift tax for donated property added to inherited property should be deducted from the inheritance tax amount calculated.

The part against the disposition of this case is unlawful.

Judgment

The main text of Article 28(1) of the former Inheritance Tax and Gift Tax Act provides that “The amount of gift tax (referring to the amount of gift tax calculated on donated property at the time of donation) on donated property added to inherited property pursuant to Article 13 shall be deducted from the amount of inheritance tax calculated,” thereby clarifying that the amount of gift tax to be deducted from the amount of gift tax calculated on donated

Meanwhile, Article 56 of the former Inheritance Tax and Gift Tax Act defines the amount of gift tax calculated as “the amount calculated by applying the tax rate stipulated under Article 26 to the tax base under Article 55,” and Article 57 provides that “where a donee is a lineal descendant who is not a donor’s child, an amount equivalent to 30/100 of the gift tax calculated shall be added to the gift tax calculated.”