1. The plaintiffs' action against the defendant North Korea Tax Office is dismissed.

2. Plaintiffs against Defendant Republic of Korea.

1. Details of the disposition;

A. The Plaintiffs died on September 21, 2010 by the deceased as the heir of Nonparty E (hereinafter “the deceased”), and on March 31, 2011, the Plaintiffs reported (tax amount to be paid 2,296,861,067) inheritance tax base on inherited property, including the F of the Division of Seongbuk-gu and eight parcels (hereinafter “each of the instant lands”) to the head of Sungbuk-gu Tax Office on March 31, 201.

(hereinafter referred to as “the instant inheritance tax return”). (b)

In the process of selling each of the instant lands by entrustment to the Korea Asset Management Corporation, the appraisal corporation assessed the value of each of the instant lands in total at KRW 5,560,598,00,000. On July 9, 2015, the Plaintiffs filed a claim for correction of inheritance tax with the head of Seongbuk North Korea Tax Office for correction of inheritance tax amounting to KRW 2,069,614,067, based on the market value of each of the instant lands as the market value of each of the instant lands. However, the said Defendant notified the Plaintiffs of the decision to reject the said request for correction on September 3, 2015.

C. The Plaintiffs appealed and filed an appeal with the Tax Tribunal, and the Tax Tribunal dismissed the Plaintiffs’ claim on April 12, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 6, Eul evidence No. 1 (including each number), the purport of the whole pleadings

2. The head of the Sungbuk Tax Office, on the basis of the officially announced value of each of the instant lands, imposed inheritance tax on the Plaintiffs on the basis of the market price of KRW 6,546,919,135. However, while the head of the Sungbuk Tax Office entrusted the public sale of each of the instant lands to the Korea Asset Management Corporation, the appraisal corporation assessed the appraised value of each of the instant lands as a total of KRW 5,560,598,000, and assessed the appraised value of each of the instant lands as a total of KRW 1 billion, there is a difference between the officially announced value of each of the instant lands and KRW 27,247

Therefore, the defendant North Korean tax office's request for the correction of inheritance tax.