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.

1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance (excluding the part pertaining to “3. conclusion”) except for the modification of the corresponding part of the judgment of the court of first instance as follows 2. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation

2. The amended portion of the five pages of the five pages “scopic rice” shall be read as “2,857km of the scopic rice.”

5 The 11st place "No. 17" shall be raised with "No. 14."

5 Under 5, the term “direct” shall be added to the right side of the 3 parallel “Continuation.”

5 Under 5, the following shall be added to the right side of “.....”

【In order to apply the farming inheritance deduction as above, the decedent and the heir shall satisfy the requirements that the decedent and the heir have been engaged directly in farming for two years prior to the commencement date of the inheritance. Article 16(6) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that “In the case of direct farming, the decedent and the heir are engaged directly in farming for the cultivation of crops or the growing of perennial plants by using the assets, such as the farmland owned by the column for direct farming, or performing at least 1/2 of the farming works with their own labor capacity.” The following contents are added to the right side of the 6th 7th 7th .” In addition, in light of the purpose of the farming inheritance deduction system and the text of Article 16(6) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act, whether the decedent and the heir are directly engaged directly in farming regardless of their own labor capacity ratio, but the number of persons engaged directly in farming for the reason that they are not ordinarily engaged in agriculture, but are determined to have engaged directly in farming for more than 1/2 of their own labor ratio.