1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. The status of the parties and the process of paying the gift tax by the Plaintiffs (1) and the Defendants are F Co., Ltd. (hereinafter “F”), and the current representative director is the children of the network G (hereinafter “the deceased”) that was the representative director of the F Co., Ltd. (hereinafter “F”).

On September 16, 2006, the Deceased’s wife H and the original Defendant inherited the Deceased. The statutory inheritance portion of H is 3/13, and the legal inheritance portion of H and the Defendants’ respective 2/13.

(2) Around October 2000, the Deceased each title trust (hereinafter “instant title trust”) held 4,000 shares out of 30,000 shares of F to I, J, K, and L, the relatives of Plaintiff A, respectively.

(3) Where the actual owner and the nominal owner of the property (excluding land and buildings; hereafter the same shall apply in this Article), which requires a registration, etc. in the transfer or exercise of rights (excluding land and buildings; hereafter the same shall apply in this Article), are different from the actual owner after the deceased died, the tax authorities, such as the president of the regional tax office, etc. shall be deemed to have donated the value of the property from the actual owner on the date (where the property is subject to a transfer of ownership, referring to the date following the end of the year following the year in which the date of acquisition of ownership falls) on which the actual owner registered, etc. as the nominal owner, notwithstanding Article 14 of the Framework Act on National Taxes.

Provided, That the same shall not apply to any of the following cases:

On the other hand, the above provision was newly established on December 28, 1998.

(B) On July 1, 2008, on the basis of Article 41-2 of the Inheritance and Gift Tax Act, the title trustee imposed each gift tax (I 507, 235, 610 won, J 507, 235, 610 won, K 433, 440, 040 won, L 414, 91, 160 won) on the instant title trustee.

On August 20, 2008, the Plaintiffs paid the total amount of KRW 1,862,902,420 on behalf of the above title trustee.

B. The progress of the preceding lawsuit and the existence of a final and conclusive judgment (1)