1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff’s voluntary report of inheritance tax and application for annual installments 1) The Plaintiff is the deceased C (hereinafter “the deceased”).

On September 14, 2010, the deceased died with D, E, F, G, and H, who are his children. On March 31, 2011, heirs including the Plaintiff calculated the taxable value of inherited property at 8,409,274,29,797, and the tax base was 2,45,685,901. The Plaintiff filed a voluntary report at the same time with the Defendant on September 14, 201. The amount was divided into KRW 3,232,75,715,825, 308, 40, 306, 406, 208, 308, 406, 408, 406, 207, 308, 406, 407, 408, 407, 409, 207, 306, 407, 209, 407, 3097, 4084, 7, 408

B. On March 5, 2012, the Defendant notified the payment of KRW 497,319,460 for annual installments on March 1, 2012, the Plaintiff’s application for permission for payment of inheritance tax in kind and the refusal of payment in kind, etc., and the Plaintiff notified the payment of KRW 497,319,460 on March 15, 2012 (hereinafter “I”).

(2) On March 19, 2012, the Defendant issued an order to change the property paid in kind on the ground that it does not constitute property paid in kind with the Plaintiff’s proprietary property, other than inherited property, on the ground that it does not constitute property paid in kind.

Accordingly, on March 30, 2012, the Plaintiff is permitted to pay annual installments to 207,403 square meters among K forest land 341,058 square meters (hereinafter “pre-division forest”) donated in advance with F and G on May 27, 2005, together with one-third shares, from the Deceased.