1. The plaintiff's appeal is dismissed.

2. One-fourth of the total litigation costs shall be borne by the Defendant, and the remainder by the Plaintiff, respectively.

1. Details of the disposition;

A. B (hereinafter “the decedent”) died on April 5, 2009, and the Plaintiff, children, D, E, F, and G, as their inheritor, did not report the taxable value and tax base of inheritance.

B. From November 15, 201 to April 11, 201, the Defendant issued a notice of KRW 1,030,404,761 of the inheritance tax calculated as indicated in the following table, on the ground that the decedent did not file a return on the sales price of the Seocho-gu Seoul Ha land and its ground land sold in 2001, and the sale price of the land and its ground buildings sold in 2008, and the sale price of the land and its ground land sold in 2008, to the heir including the Plaintiff, etc., on July 6, 2011, on the ground that the Defendant did not file a return in advance with the heir, etc., on the inheritance tax of KRW 294,762,268 (amended by Presidential Decree No. 2024-24, Feb. 18, 2010). Among them, the Defendant notified the Plaintiff of KRW 294,762,268 (the share of the Plaintiff’s tax payable).

The unit: 754,194,196, aggregate amount of donated property of KRW 4,439,510,580, the value of inherited property of KRW 611,746,898,196 prior to the commencement of inheritance (i.e., 505,000 for those who are not heirs 2,797,019,600) - Public charges of KRW 223,450,914 - funeral expenses of KRW 5,00,000, the aggregate amount of deduction of KRW 212,050,6783 (1-2), 327,459,90, 502450,5050, and 3,302,302,302,303,037,79,79,7536,475,57,537,47,57,536,57,47,57,5636,47

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on January 31, 2012 on September 30, 201, but the Tax Tribunal dismissed the Plaintiff’s claim on April 4, 2012.

Since May 4, 2016, the defendant is the plaintiff.