1. The Defendant’s imposition of KRW 171,06,558 of inheritance tax against the Plaintiff on December 1, 2013 exceeds KRW 82,950,964 of inheritance tax.

1. Details of the disposition;

A. The Plaintiff, B, C, D, and E are co-inheritorss (B are children of the deceased and the remaining co-inheritors, including the Plaintiff, etc.) of F (hereinafter “the deceased”) who died on December 7, 2010, and upon the death of the deceased, reported and paid inheritance tax of KRW 71,293,300 to the Defendant on June 30, 201 following the death of the deceased.

B. B and C asserted that the Plaintiff had property donated before birth from the inheritee, and filed a legal reserve claim against the Plaintiff et al. on September 19, 201 as Incheon District Court 201 Gohap17256. As a result of confirmation of the data revealed in the process, the Defendant added KRW 350,000,000, which is the value of “50% of the land and housing shares in Canada ham,” and KRW 20,50,000, which is the value of “20% of the shares of the building located in Canada Baio LTD Corporation’s territory in Canada, Canada, Baio LTD Corporation (hereinafter collectively referred to as “instant real property”), to KRW 30,00,00 (including each of the above real property shares, hereinafter referred to as “30,000,0000,0000,0000 won including the inheritance tax and KRW 130,000,000,000,000.

C. On December 13, 2013, the Plaintiff dissatisfied with the imposition of the above inheritance tax and filed an objection with the Central Tax Office on December 13, 2013, but was dismissed on August 22, 2014, and filed an appeal with the Tax Tribunal on October 10, 2014. The Tax Tribunal partially accepted the Plaintiff’s assertion on October 15, 2015, and “the Defendant” filed the Plaintiff.