1. The Plaintiff, Defendant B, and Defendant C, Defendant C, KRW 106,251,478, and each of the said money, respectively, from January 14, 2015 to January 14, 2016.

1. Basic facts

A. D (hereinafter “the deceased”) died on April 30, 2007. On the deceased’s inheritor, Defendant C, his child, E, F, G, Plaintiff A, the spouse of the deceased, and the deceased’s heir I, children J, K, K, and L (hereinafter “the deceased’s heir and substitute inheritors”) who were the deceased’s spouse in 196.

B. The head of Dongjak-gu Tax Office, based on the value of inherited property reported by co-inheritors after the death of the deceased, has a duty to pay inheritance tax according to the ratio calculated as prescribed by Presidential Decree based on the value of shares of each co-inheritors by September 30, 2008 (Article 3 of the former Inheritance Tax and Gift Tax Act) under Article 3-2 (1) of the Inheritance Tax and Gift Tax Act (Article 3 of the former Inheritance Tax and Gift Tax Act) to the co-inheritors until September 30, 2008, on the basis of the value of inherited property reported by them as 7,756,291,289 won. In order to determine the amount of inheritance tax to be borne by each co-inheritors, "shares ratio" means the proportion of

The inheritance tax (total KRW 1,936,908,268) under this Act was paid, but the inheritance tax was imposed upon other co-inheritors to the extent of their inherited property each received or to be received (hereinafter “the first imposition disposition”). (c) After the first imposition, the head of the Dongjak District Tax Office conducted a separate investigation on the inherited property of the deceased, thereby adding KRW 5,584,71,01 to the taxable value of inherited property of the deceased, and then additionally paid inheritance tax (total KRW 4,291,136,133) according to their respective equity shares until April 30, 209. The head of the Dongjak District Tax Office imposed an inheritance tax imposition disposition ordering the joint payment of the amount of tax additionally borne by other co-inheritors within the extent of their inherited property received or to be received (hereinafter “second imposition disposition”).