1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Plaintiff A and B are children of the deceased E (the decedent’s death on April 18, 2014, hereinafter “the decedent”). Plaintiff C is the husband of F, who is the other child of the decedent, and Plaintiff D is the husband of the decedent, and Plaintiff D is the husband of the decedent.

B. On October 21, 2014, the inheritance tax return of the deceased on October 21, 2014, the head of Dongjak Tax Office included KRW 500 million deposited from the deceased to G Co., Ltd. (hereinafter “G”), KRW 719,75,000 paid to the deceased, KRW 736,874,170, KRW 170, KRW 500 transferred to the Plaintiff’s account (hereinafter “Plaintiff’s account”) and KRW 350,000, KRW 350,000, KRW 750,000, KRW 3050, KRW 950, KRW 200, KRW 500, KRW 200, KRW 950, KRW 300,000, KRW 500,000, KRW 500,000 transferred from the deceased to the Plaintiff’s account (hereinafter “G”).

In addition, on May 30, 2016, the director of the tax office imposed and notified the Plaintiff C of KRW 14,489,400 (including additional tax) with respect to the gift tax paid by the decedent C from the decedent to the Plaintiff C ( February 25, 2013).

C. On June 20, 2016, Plaintiff A, B, and D dissatisfied with each of the above dispositions by the head of the Defendant Dongjak-gu Tax Office, filed an appeal on June 20, 2016. On October 13, 2016, the Tax Tribunal considered the amount recoverable out of the loans to G as KRW 274,538,654 of the company’s capital, not KRW 274,538,654 of the company’s capital, but as KRW 1,229,414 of the remainder of the G’s deposit account as of the date of commencing the inheritance, and the place of use for KRW 736,874,170 of the deposited money withdrawn within two years from