1.(a)

Defendant C shall pay to Plaintiff A KRW 180,77,472, and KRW 245,063,187 and each of the above amounts to Plaintiff B.

1. Facts of recognition;

A. As to each land listed in the separate sheet Nos. 14 and 15, the registration of ownership transfer was completed on September 6, 1973 in F future.

B. G died on May 7, 1976, and his heir died on May 7, 1976, there were spouse H (1/11 in inheritance), children F (manam, 3/11 in inheritance), Plaintiffs (2 South and North Korea, 3/11 in inheritance, 2/11 in inheritance), I (mas and women at the time, unmarried, 1/11 in inheritance), J (2, unmarried, 1/11 in inheritance at the time, unmarried, 1/11 in inheritance), K (3 women, unmarried, 1/11 in inheritance at the time, 1/11 in inheritance).

C. On May 10, 1990, the registration of ownership transfer was completed on May 7, 1976 on each land listed in the separate sheet Nos. 1 to 12 and 16.

Attached Form

On May 24, 2000, the registration of ownership transfer was completed due to the partition of co-owned property on the land set forth in the list No. 13 under F alone.

H Deceased on December 19, 2004, the heir died, and there were children F, Plaintiffs, I, J, and K (each 1/6 of the inheritance shares).

Ultimately, the Plaintiffs were to inherit 13/66 shares (=2/11/11 x 1/6) of the net G’s property.

E. On June 8, 2010 and June 25, 2010, F sold each land listed in the separate sheet to the Korea Land and Housing Corporation in total at KRW 13,620,562,62,620.

F paid KRW 2,941,372,760 as capital gains tax on each land listed in the separate sheet, and KRW 292,137,270 as local income tax.

F. Of the price for each land listed in the separate sheet from F, Plaintiff A received KRW 1,200,000 in total from September 27, 2010 to June 2015, and Plaintiff B received KRW 1,050,000 in total from April 19, 2012 to March 11, 2016, respectively.

G.F died on January 24, 2018, and as his inheritor, there was Defendant C (3/7 inherited portion), Defendant D and E (2/7 inherited portion) who is his/her spouse.

The Defendants paid 2,153,227,144 won in total as inheritance tax.

[Reasons for Recognition] Unsured Facts, Gap evidence 1 to 3 (including branch numbers, if any; hereinafter the same shall apply), Eul evidence 2 to 4, and the Director of Incheon regional headquarters of the Korea Land and Housing Corporation of this Court.