1. All of the plaintiffs' claims are dismissed.

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

1.The following facts of the disposition may be acknowledged, either in dispute between the parties or in full view of the statements and the whole purport of the arguments in Gap evidence 1 to 8 (including the number of branch offices), Eul evidence 1 to 3:

As at the time of the death on July 12, 2012, the decedent D (hereinafter referred to as “the decedent”) died, and at the time of the death on July 12, 2012, the deceased and the first-class lineal descendant (the first-class lineal descendant) under the Civil Act were living by the mother who is a lineal ascendant of the second-class heir, but the report of renunciation of inheritance was filed on August 27, 2012, and the above report was accepted on November 2, 2012, the Plaintiffs, a sibling of the third-class

B. On January 201 and March 2013, the Plaintiffs deducted KRW 900,00,000,000 as property contributed to a public-service corporation and KRW 6,303,440 as property added to a public-service corporation, and KRW 3,610,934,80 as property value of inherited property, and KRW 200,00,000,000,000 as property subject to inheritance tax (hereinafter collectively referred to as “the amount subject to deduction”) from the inheritance deduction of KRW 500,00,00,00 as property value of inherited property, and then reported and paid KRW 89,59,063 to the Defendant.

C. Accordingly, on November 26, 2013, the Defendant calculated inheritance tax without deducting the amount of deduction from the taxable value of inherited property and notified the Plaintiffs of the determination of KRW 373,606,170 of inheritance tax (hereinafter “the first disposition”) on the ground that Article 24 subparag. 2 of the Inheritance Tax and Gift Tax Act applies to the Plaintiffs who were subordinate successors to inheritance due to the renunciation of inheritance by senior successors.

The Plaintiffs were dissatisfied with the initial disposition and filed a request for review with the Commissioner of the National Tax Service on February 13, 2014, but the Plaintiffs received a decision of dismissal from the Commissioner of the National Tax Service, and on April 25, 2014, the Seoul Administrative Court Decision 2014Guhap7855, hereinafter referred to as “the prior suit in this case”).

The proposal was filed.

E. The defendant raises an objection.