1. Revocation of the first instance judgment.

2. All plaintiffs' claims are dismissed.

3. The total cost of a lawsuit shall be borne individually by each party.

Although examining the allegations and grounds for appeal by the Plaintiffs cited in the first instance court and the first instance court by closely comparing the evidence submitted in the first instance court and the first instance court, the fact that the money deposited from the F’s account to the account under the name of C Co., Ltd. (hereinafter “C”) was objectively confirmed that the F lent the money to the one shareholder of C and the representative director and that it is impossible to recover the above loan claim.

The fact-finding and decision of the first instance court that the corporation or C did not recognize that it paid money to E for the repayment of the above loan obligation is justifiable.

Therefore, this court's reasoning is identical to the reasoning of the judgment of the court of first instance, except for the dismissal or addition of a part of the grounds of the judgment of the court of first instance as stated in paragraph (2). Thus, this court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article

(However, after the judgment of the court of first instance, the part concerning reduction decision by the defendant and the plaintiffs' claim reduction by this court is not subject to the judgment of the court of first instance, 13 to 14 to 17, 27 to 30, 33 to 14, 33 to 34, excluding the part concerning the loan claim recovery amount and cash free loan profits by the court of first instance to 20,000 won in total, "10,000 won per 20,000 won per share)" in Part 2 to 16.

Part 12 of the judgment of the court of first instance is added to the following:

(j) In accordance with the purport of the judgment of the court of first instance, the Defendant decided to reduce the taxable value of inherited property to the Defendants as follows and notified the Plaintiffs of the payment of KRW 82,538,380 on December 3, 2019 (i.e., refund KRW 80,53,710 (=additional refund KRW 2,004,670) in cash.

The value of the inherited property inherited by the heir after the reduction decision was made before the reduction of the item of paragraph 2,815,959,386 won 2,75,959.