1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. On October 7, 2016, the Plaintiff filed a return on inheritance tax with the husband’s death on April 19, 2016 (hereinafter “B”) KRW 4,360,847,146, and KRW 1,041,250,780 (i.e., deposit of KRW 613,250,780 in the value of real estate, KRW 428,00,00 in the amount of inheritance tax), and KRW 4,584,78,488,480 in the amount of inheritance tax, and KRW 966,123,406 in the amount of inheritance tax on the inherited property of the deceased.

B. 1) The Seoul Regional Tax Office: (a) conducted an inheritance tax investigation on the deceased’s inherited property from April 25, 2017 to July 25, 2017; (b) determined that the Plaintiff’s total amount of KRW 93,138,30,000, excluding small remittances less than KRW 4 million, out of the transferred money from the deceased from December 28, 2007 to March 21, 2016, constitutes donated property prior to donation. Of these, the Seoul Regional Tax Office imposed gift tax on KRW 428,00,00,000 including the amount of donated property at the time of the Plaintiff’s filing of the inheritance tax return, but did not pay the gift tax but did not pay the gift tax; (c) determined to include the amount of KRW 565,138,330 (=138,300 - 428,000,000).

In addition, a notice of correction of the total amount of KRW 345,841,802 (including additional tax) of each gift tax stated in the list was given to the Director of the Jongno Tax Office, the tax office having jurisdiction over the Plaintiff’s domicile.

3) On September 6, 2017, the Plaintiff filed a request for pre-assessment review on the results of the tax investigation, but rendered a non-adopted decision on October 26, 2017. C. 1) The head of Seodaemun-gu Tax Office is the head of Seodaemun-gu Tax Office.