1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On January 3, 2009, the deceased died with his spouse D, the Plaintiff and the Defendant, E, F, G, and H as his heir.

B. At the time of inheritance of C, the Plaintiff calculated KRW 1,502,243,251 by deducting KRW 10,000,00,000 from the aggregate amount of inherited property, including inherited property, disposal property, etc. before the commencement of inheritance, and KRW 124,210,385, and the aggregate amount of donated property, and KRW 541,50,000,00,00,000, and paid KRW 66,522,722 of the inheritance tax corresponding thereto after filing a report with the tax authority.

C. The Namcheon Tax Office determined that KRW 114,00,000 of the I deposit received in the name of C was donated to D in advance, KRW 19,857,032 was omitted, and KRW 160,524,017 of the JA deposit in the name of C was not clearly explained, and that the above total amount of KRW 294,381,049 was omitted at the time of the Plaintiff’s inheritance return.

As a result, in relation to C’s taxable value of inherited property, the value of inherited property shall be calculated as KRW 1,796,624,300, and the inheritance tax shall be determined as KRW 152,584,79,017 and the value of donated property plus KRW 133,857,032 ( KRW 114,00,000,000,000,000,000), and the value of donated property shall be determined as KRW 1,796,624,00,000, and the heir shall be notified.

Of the inheritance tax increased to 86,062,077 won, KRW 16,821,570 in E’s name, and KRW 30 million in D’s name, and the remainder was paid by the Plaintiff.

(The amount of actual payment is KRW 98,238,90, which includes additional dues due to payment by annual installments). [Grounds for recognition] The fact that there is no dispute, Gap evidence 1 through 7 (including the number of branch offices; hereinafter the same shall apply), the purport of the whole pleadings.

2. The plaintiff's assertion

A. The Plaintiff paid the increased inheritance tax amounting to KRW 86,062,077, and the inheritors jointly and severally bear the obligation to pay the inheritance tax. Therefore, the Plaintiff may claim the amount equivalent to the inheritance tax to be borne by the Defendant against the Defendant.

B. (1) The Defendant’s deposit amounting to KRW 114,00,000 under C’s name.