1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On May 5, 2012, C (hereinafter referred to as “the decedent”) succeeded to the decedent’s property by Plaintiff A, Plaintiff A, and Dongs E (hereinafter referred to as “heir”) who are the offspring of Plaintiff A, Plaintiff D, and Plaintiff A’s Dongs E (hereinafter referred to as “heir”). On December 6, 2012, the inheritance tax base was reported and paid KRW 46,863,850, inheritance tax, which was KRW 1,150,06,340.

B. On March 1, 2014, the Defendant deemed that the decedent opened and managed the account of the Daewoo Securities Co., Ltd. (hereinafter “Treatment Securities”) in the name of his heir, and that the amount transferred from each account in the name of the Plaintiff’s name (hereinafter “instant account”) to other accounts in the name of the Plaintiffs (the Plaintiff B is the spouse of the Plaintiff, and the “value of taxation” as indicated in the following table is deemed to have been donated by the decedent to the Plaintiffs (the details of the transfer to Plaintiff A are as indicated in the attached Table 1) and on March 1, 2014, as indicated below, notified the Plaintiff of the total amount of KRW 683,712,90 (including additional taxes; hereinafter the same shall apply), KRW 238,385,050, and KRW 30,831,210, respectively, of gift tax to the Plaintiff.

(2) As to the disposition of gift tax on Plaintiff A, the disposition of imposition of gift tax on Plaintiff A, the disposition of imposition of gift tax on Plaintiff A, the disposition of imposition of gift tax on Plaintiff B, the disposition of imposition of gift tax on Plaintiff B, and the disposition of imposition of gift tax on Plaintiff B, each of the above dispositions of imposition of gift tax on Plaintiff B, shall be referred to as “the disposition of imposition of gift tax on this case” (the disposition of gift tax on this case)

2. Whether the instant disposition is lawful

A. 1) Disposition No. 1 of gift tax in the instant case: (a) the account holder of the instant account is the deceased’s borrowed account; and (b) the account number Plaintiff AF GH IJ HHG PP (1) Plaintiff A et al.

within the port of entry.