1. The plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On June 19, 1975, the deceased D (hereinafter “the decedent”) established E Co., Ltd. for the purpose of manufacturing assembly metal products (hereinafter “E”) and took office as the representative director on the same day, and then operated E as a family business and died on July 7, 201.

B. Following the death of the decedent, the Plaintiffs, who were the offsprings of the decedent, succeeded to 67,740 shares of E owned by the decedent (hereinafter “instant shares”).

C. On January 31, 2012, the Plaintiffs assessed the value of the entire inherited property as KRW 2,583,362,930 among them as KRW 2,146,03,200, and assessed the value of shares E 67,740 among them as KRW 2,146,03,20. The Plaintiffs reported and paid inheritance tax calculated by applying the deduction of inheritance tax under Article 18(2)1 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 10854, Jul. 14, 2011; hereinafter “former Inheritance Tax Act”).

During the process of auditing the business of the Daegu regional tax office from July 11, 2016 to July 26, 2016, the Commissioner of the National Tax Service confirmed that E was closed on December 31, 2014, and ordered the Defendant to impose inheritance tax pursuant to Article 18(5) of the former Inheritance Tax Act.

Accordingly, the Defendant asserted that all the original Defendant related to the disposal date on December 7, 2016 was on December 14, 2016, but according to the evidence No. 1 (Correction of Inheritance Tax Resolution) (Supplement)), it appears that the instant disposition was made on December 7, 2016.

As to the plaintiffs, 858,401,280 won was included in the taxable value of inherited property, and the inheritance tax was corrected and notified 315,856,670 won was.

(hereinafter “instant disposition”) e.

On March 2, 2017, the Plaintiffs appealed to the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the said claim on June 12, 2017.

[Ground of recognition] The fact that there is no dispute, Gap's evidence 7, 12, 14 through 17, Eul's evidence 1, the purport of whole pleadings

2. Whether the instant disposition is lawful