1.Paragraphs 1 and 2 of the judgment of the court of first instance shall be amended as follows:

The defendant shall have against the plaintiff A 22,970,959, and the plaintiff.

Basic Facts

The deceased G (hereinafter referred to as the “the deceased”) was deceased on August 22, 2007, and E’s spouse, Plaintiffs, D, and F are their successors as children, and H and I (hereinafter referred to as “H, etc.”) are F’s children.

(J had already died on September 12, 1975). On November 20, 2006, the deceased, a child of the deceased, donated the deceased’s property to D, A, B, and H, a grandchild, respectively, and donated the property owned by the deceased to D on August 14, 2007, the deceased’s children.

D Around August 14, 2007, upon delegation of the gift tax-related business related to the donation to the Defendant, a tax accountant, who is a tax accountant, D entrusted the Defendant with the inheritance tax return following the death of the deceased on behalf of all inheritors.

On February 22, 2008, the Defendant reported the tax base to the head of Yongsan Tax Office as KRW 3,949, 435, 572, and inheritance tax amount to KRW 567,054,457, by designating the Plaintiffs, E, D, and H as inheritors.

At the time of the above declaration, the Defendant heard the horses that F is disqualified for inheritance from D, confirmed the fact that the Deceased donated a gift directly to H, other than F, to H, etc., and determined H, etc. as a substitute heir and reported as above.

The director of the tax office at the time determined the above amount as inheritance tax amount as reported at that time.

H, etc., on July 4, 2012, by Seoul Central District Court 2012Gahap5654, Seoul Central District Court 2012,5654, the inheritance tax of 246,307,620 won paid due to the Defendant’s erroneous return of inheritance tax to H, etc. was not a legal ground. As such, the Republic of Korea filed a lawsuit demanding H, etc. to return KRW 123,153,810, respectively. On September 10, 2012, the head of Yongsan District Tax Office, upon recognition of the Republic of Korea’s assertion of H, etc., withdrawn the said lawsuit.

On September 12, 2012, the Director of the Yongsan Tax Office confirmed the amount of under-payment of inheritance tax due to erroneous refund to plaintiffs, E, D, H, etc., and confirmed the amount of underpayment of inheritance tax due to erroneous refund of the plaintiffs, E, D, etc., and added additional tax and penalty