1. The disposition imposing inheritance tax and gift tax on the Plaintiffs as shown in the separate sheet shall be revoked.

2...

1. The Plaintiffs are children born between I and J. The details of the disposition are the Plaintiffs.

(Plaintiff B and C died on January 5, 1986, and as the I died on January 5, 1986, the J and the Plaintiffs succeeded to a building of 162.3 square meters and above ground and 5.3 square meters of L site (hereinafter collectively referred to as “instant real estate”) owned by Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, and did not complete inheritance registration.

On April 15, 2013, the instant real estate was owned by J alone on April 25, 2013, and the ownership transfer registration was made in the name of J due to inheritance due to a division of agreement on division of inherited property on April 15, 2013.

The instant real estate was sold on May 7, 2013, and the sales price of KRW 6,40,000,000,000 (hereinafter “instant real estate”) was distributed to the Plaintiffs according to the inheritance shares (the 1,60,000,000,000,000). The J died on July 24, 2013.

In July 2015, the Defendants deemed that the issues the Plaintiffs received from J were donated before the commencement of inheritance, and determined and notified the Plaintiffs of gift tax and inheritance tax (total sum of the value of inheritance in advance) as shown in the attached Form.

(hereinafter referred to as “instant disposition” in combination with gift tax and inheritance tax imposition disposition). [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1, 5, and Eul evidence Nos. 1 through 3, the purport of the whole pleadings and arguments.

2. In addition to the statements in Gap evidence Nos. 5 through 11, Eul evidence Nos. 2, 4, and 5 as to the legitimacy of the instant disposition, the purport of the entire pleadings is as follows: (i) the ground building among the instant real estate was subject to approval of use on or around September 30, 1960; and (ii) the deceased I resided in the instant real estate from October 20, 1968 to January 12, 201; and (iii) the J also resided in the instant long-term care institution from January 18, 1968 to January 12, 201 (which was not changed to J’s resident registration even after being admitted to the long-term care institution); and (iv) the plaintiff A, who was the head of Korea as of January 5, 1986, who was the deceased.