1. All appeals by the defendant against the plaintiffs are dismissed.

2. In accordance with the plaintiffs' incidental appeal, the defendant.

1. Grounds for the court's explanation concerning this case are set forth in the 8th judgment of the court of first instance to 9.

Inasmuch as the reasoning of the judgment of the court of first instance is the same as that of the relevant entry, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary Use]

D. Accordingly, according to the theory of lawsuit, the defendant is obligated to pay the plaintiff A 290,674,016 won (=140,564,000 won) (=260,110,000 inheritances for 1/2 co-ownership shares among the land 1,200,110,000 won for 110,000 won for 3,4,50,000 won for 150,110,016 won for 20,000 won for 150,000 won for 2,000 won for 140,564,000 won for 20,000 won for 2,000 won for 1,60,000 won for 1,60,000 won for 20,000 won for 1,610,000 won for 2,010,000 won for 6,016,0% for each of the above claim for 20,016.

2. The plaintiffs' claims are justified and all of them are accepted, and they are raised in the first instance court.