1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. This part of the reasoning of the judgment of the court of first instance is the same as the entry between Chapters 9 through 3, 16 among the judgments of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion that the insurance contract takes effect upon entering into a contract, and the insurance claim is specified only when the insurance accident occurs. Since the insurance contract of this case is an insurance to which the fixed amount is paid, the entitlement to the fixed amount occurs on the date of entering into a contract, the entitlement to the repayment right due to the withdrawal of the insurance contract and the entitlement to the fixed amount are incompatible rights. The plaintiffs are confirmed as the entitlement to the fixed amount because they did not terminate the insurance contract, and even if the entitlement to the fixed amount is not created as the right to the fixed amount, the right to refund the premium due to cancellation or termination of the insurance contract is against the principle of no taxation without law. The inheritance tax is a taxation method by which the inheritance tax is levied and paid, and it is impossible for the plaintiffs to manipulate the inheritance tax base by withdrawing the insurance premium at the time of taxation, and the entitlement to the fixed amount and the right to refund

In light of the fact that there is no express provision that specifies the right to receive a high value as a taxable object, it is reasonable to deem that the Plaintiffs succeeded to the right to receive a periodical payment under the instant insurance contract, and the Plaintiffs shall be assessed as the periodical payment pursuant to Article 65 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11609, Jan. 1, 2013; hereinafter the same shall apply), Article 62 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter the same shall apply), Article 19-2 (2) of the former Enforcement Rule of the Inheritance Tax and Gift Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 310, Dec. 31, 2012; hereinafter the same shall apply).