1. The plaintiff's claim is dismissed.

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

Basic Facts

The defendant, C, D, E, and F are children of G.

The plaintiff is a child of D who died on February 10, 2007.

C’s death and inheritance-related C was diagnosed with chest cancer around October 2010, when he was unmarried, and was hospitalized in H Hospital due to the difficulty and heat of pulmonon on January 9, 2013.

On January 17, 2013, the Plaintiff reported the adoption to Seongbuk-gu Seoul Metropolitan Government Office by adopting both B and C. The above adoption report was accepted, and the adoptive parent relationship between the Plaintiff and C was entered in the family relations register.

Since then, C did not recover consciousness while maintaining the true state of waters, and died on February 2, 2013, and the Plaintiff reported C’s death on February 7, 2013.

The Plaintiff, as the sole heir of C, succeeded to all C’s property, and paid as the inheritance tax, KRW 174,134,190 on August 28, 2013, KRW 16,500,000 on October 30, 2013, KRW 343,970,740 on February 17, 2014, KRW 174, KRW 134,190 on KRW 46,836,550 on KRW 343,970 (= KRW 174,500,00).

(hereinafter “instant inheritance tax”). On June 17, 2013, the Defendant filed a lawsuit against the Plaintiff seeking nullification of adoption. On May 27, 2014, the Seoul Family Court rendered a judgment confirming that the said adoption report was null and void on the ground that C was unilaterally made by the Plaintiff in the situation where C did not have awareness of maintaining the authenticity and state due to the administration of the petition, and that there was no agreement between the Plaintiff and C on the adoption of the adoptive parent’s identity and living relationship as the adoptive parent (Seoul Family Court Decision 2013Ddan303903, and the Plaintiff appealed and filed a lawsuit against the Plaintiff, but the said appeal and final appeal were dismissed, respectively.

Since then, the defendant's lawsuit against the plaintiff seeking inheritance recovery against the defendant's shares in inheritance among the property inherited by the plaintiff C.