1. All appeals filed by the Defendant are dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. Text of the judgment of the court of first instance;

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except where the judgment on the defendant's assertion is added by the following. Thus, it shall be cited in accordance with Article 8

From the 6th day below the second judgment of the first instance court to the next 2th day below.

【The Plaintiff imposed KRW 471,008,481 (including additional tax of KRW 87,482,317) calculated by adding the value of inherited property to KRW 2,368,601,325 (hereinafter “instant disposition”).

2) The amount of tax payable by inheritor is KRW 185,729,562, respectively, by Plaintiff B, and Plaintiff A and C.

2. As alleged by the Defendant and its determination, the Defendant asserted that the decedent did not constitute the war dead under Article 11(1) of the Inheritance Tax Act in light of the fact that the decedent died after about 30 years passed since the Vietnam War. However, its assertion is difficult to accept.

The reasons are as follows.

(1) Article 11(1) of the Inheritance Tax Act provides that no inheritance tax shall be levied in cases where inheritance commences due to “the death caused by death in action, death equivalent thereto, or injury or disease sustained in the course of the performance of official duties in war or other equivalent thereto,” and the decedent died due to disease suffered in Vietnam.

(2) Even in cases of a decedent who died due to a disease suffered in Vietnam, deeming it as “the war dead” as prescribed in Article 11(1) of the Inheritance Tax Act is in line with the purport of Article 11(1) of the Inheritance Tax Act, which imposes no tax on inheritance commenced due to the death of a certain “the war dead” in terms of national policy consideration to honorable persons who have rendered distinguished

(3) Article 13 of the Inheritance Tax Act, enacted by Act No. 114 on March 22, 1950, shall be killed in action or in relation to the non-taxation of inheritance tax.