1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

Judgment of the first instance.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) "34,56,453 won" in the third parallel 8 shall be deemed to be "31,55,453 won".

(2) On the 3rd page 19, the “unfaithful family taxes” shall be raised as “additional tax for unfaithful payment”.

(3) On face 6, the following shall be added to the first place:

“5) The Plaintiff asserts that the value of the inherited property it acquired is less than KRW 500 million under the provisions of Article 21 of the Inheritance Tax and Gift Tax Act. The Plaintiff asserts to the effect that the instant disposition should be revoked as the value of the inherited property it acquired is less than KRW 500 million under the provisions of the blanket deduction under Article 21 of the Inheritance Tax and Gift Tax Act. (iv) The following parts shall be added as follows: (v) The instant value of the inherited property is KRW 1,06,98,843 as seen earlier in the determination of the claim for a blanket deduction of KRW 500 million.

2. Thus, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.