1. The plaintiff (appointed party)'s appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

1. The reasons why the court should explain this part of the disposition are the same as that of the judgment of the court of first instance. As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are cited.

2. The plaintiff's assertion by the plaintiff (appointed party) is that only the inheritance tax liability of the deceased deceased deceased D is succeeded to by the exclusion period.

The plaintiffs reported the net D deposits, etc. as inherited property and paid inheritance tax. Since there was no false declaration or omission by the plaintiffs, the original exclusion period should apply to the plaintiffs.

Therefore, the exclusion period of 15 years, rather than 15 years, shall apply, and the instant disposition that the Defendant made against the Plaintiffs was unlawful since it was against the law since it exceeded the exclusion period of 10 years.

In the first instance court, the Plaintiffs asserted that “(1) D does not have received the allocation of E’s next honorary money. ② Even if D succeeds to part of D’s next honorary money from E, the Plaintiffs reported D’ deposit, etc. at the time of D’s death as inherited property and paid inheritance tax, and thus, once again disposed of, it is double taxation. ③ Since D died within two years after E’s death, 90/100 of inheritance tax should be deducted pursuant to Article 30 of the Inheritance Tax and Gift Tax Act.” However, the Plaintiffs withdrawn all of the remaining claims except for the exclusion period of imposition from the first day of pleading.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination

(a) Article 26-2 (1) 4 (c) of the Framework Act on National Taxes shall be ten years from the date on which the inheritance tax is assessable in principle; (1) where the taxpayer evades the inheritance tax or gift tax, or has it refunded or deducted by fraudulent or other unlawful means; and (2) where the return is not filed in accordance with Articles 67 and 68 of the Inheritance Tax and Gift Tax Act;