1. The Plaintiff:

A. The Defendants jointly share KRW 52,260,01 as well as KRW 52,00 from October 11, 2017 to July 10, 2019.

1. Basic facts

A. D (hereinafter “the deceased”) died on March 7, 2017, and died on March 7, 2017, the inheritor and the Defendants, who were her husband, were the Plaintiff and the Defendants, who were her husband, and the statutory inheritance portion is 3/9 of E, who is her spouse, and 2/9 of the Plaintiff and the Defendants, who are her children

1) The donee F of Gangnam-gu Seoul and G ground H apartment I owned by the Deceased (hereinafter “instant apartment”).

2) The Plaintiff’s share of 5/10 of the deceased’s share of 379m2 in Seocho-gu Seoul Metropolitan Government (hereinafter “instant land share”) and the Plaintiff’s share of 379m2

2) Of the shares of the deceased in the J land of this case, the donee shall testamentary donee C with 3/5, and 2/5 of the shares of the deceased shall be testamentary donee C.

B. On October 13, 2016, the deceased, before his death, made a testamentary gift by an authentic document (hereinafter “instant testamentary gift”) with the following content, and the deceased designated the Defendant C as the executor of the will.

C. On March 13, 2017, after the death of the Deceased, the Plaintiff and the Defendants, unlike the legacy of the Deceased, have divided one half of the shares of the apartment of this case into one another with respect to the apartment of this case under the condition that K, an accountant of the deceased. Defendant B paid half of the shares of the apartment of this case among the property of the Deceased, instead of inheritance tax to be borne by the Plaintiff as he inherited the share of 3/10 out of the land of this case, and (2) agreed that half of the shares of the apartment of this case, which the Plaintiff had to acquire, should be acquired at the market price within six months.

At the time of the above consultation, under the premise that the spouse's deduction is applied to the calculation of inheritance tax, K expected to impose inheritance tax of KRW 2-300 million on the majority of the shares in the apartment in this case and 3/10 of the land to be bequeathed by the Plaintiff. The value of half of the shares in the apartment in this case assessed as KRW 720 million.

Accordingly, the Plaintiff and Defendant B paid to the Plaintiff a total of KRW 200 million in inheritance tax and KRW 700 million in value of the majority of the above apartment ownership, and up to half of the shares of the Plaintiff’s apartment ownership.