1. Revocation of the first instance judgment.

2. The plaintiff's claim and the selective claims added in the trial are all dismissed.

3...

1. Basic facts

A. C (hereinafter “the deceased”) died on November 30, 2008, and the inherited property was jointly inherited by the Plaintiff, children, Defendant, E, F, and G, who are wife, according to the inheritance ratio (3:2:2:2).

B. On May 30, 2009, the Defendant, a South-North of the Deceased, filed an inheritance tax return on May 30, 2009. In that process, the Defendant filed a report by omitting and omitting the shares issued by I Co., Ltd. (hereinafter “I”) equivalent to KRW 63,750 (hereinafter “the instant borrowed-name shares”) equivalent to KRW 7,237,778,60 for all heirs on June 15, 2010.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, and 5 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. After the death of the deceased, the Defendant succeeded to the management rights of the J Group, including I operated by the Deceased, and led to the inheritance tax reporting duties by exclusively managing inherited property including the instant borrowed stocks.

However, in the process, the Defendant reported the omission and abolition of the instant borrowed stocks, and as a result, the co-inheritors, including the Plaintiff, did not obtain a tax credit equivalent to 10% of the value of the instant borrowed stocks, and received a disposition of imposition of additional tax on negligent tax returns of KRW 7,237,778,60.

Therefore, the Defendant, who manages another person’s business by the above unlawful act or in violation of the duty to respect the Plaintiff’s intent interest, is obligated to compensate the Plaintiff for damages. Thus, the Defendant’s amount to be paid is KRW 1,363,324,692, and damages for delay, which are part of the amount of the said tax credit and penalty, and the amount to be paid by the Defendant is KRW 817,94,817 and damages for delay, which are equivalent to the amount actually paid by the Plaintiff out of the said amount.

3. Determination

A. The plaintiff is found to have been studying in the United States.