1. Upon receipt of a claim for change in exchange at the trial, the inheritance tax granted to the Plaintiff A on November 7, 2013 is 195,051.

1. Details of the disposition;

A. The Plaintiffs are the spouses and children of G that died on April 29, 2009 (hereinafter “the deceased”).

B. On October 30, 2009, the Plaintiffs filed a return on inheritance tax base with the total value of KRW 52,850,000,00 in value of H, I, J, K, L land and buildings on the ground thereof (hereinafter “M real estate”), among inherited property on October 30, 200, and the land category of which is a road, and voluntarily paid KRW 13,820,000,000 after completing the return on inheritance tax base.

C. However, unlike the plaintiffs' contents of the report, the defendant showed that (1) the value of M real estate is the aggregate value of 1,725,275,500 won, which is the base value on October 1, 2007, which is the value of the above real estate after consultation with the Deliberation Committee for the Evaluation of Unlisted Stocks (hereinafter "the above management and disposition plan of this case") by the Central Tax Office, and (3) the value of the above real estate is the average value of appraisal on each appraisal document prepared by the appraisal appraisal corporation which has previously entered into the Dispute Resolution Committee on October 23, 2007, and (4) the appraisal value of which is the average value on October 22, 2007; 2) the appraisal value of the above real estate is the aggregate value of 30 won, 45 won, 380 won, 480 won, 250 won or 580 won, 208 won, 308 won or 580 won, 2580 won, 285 won or 208.

After that, the defendant shall succeed to the property inherited by the plaintiffs in relation to M-real estate.