1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Relevant Party 1) Plaintiff A and B were deceased on March 23, 2015 D (hereinafter “the deceased”).

(2) The deceased is the deceased’s heir, F, South G, South H, Samnam I, and women, and the plaintiff A is the children of G, K, and H, and the plaintiff B is the children of H, while the deceased is the deceased’s heir of the deceased.

B. Disputes related to shares of M Co., Ltd. and disposition of inheritance tax imposition 1) M Co., Ltd. (hereinafter “M”).

) On March 31, 2013, the company operating the golf course facilities, and on March 31, 2013, the register of shareholders stated that G, H, I, grandchildren, the deceased’s children, K, and L hold 100% of the shares of M as follows. The court accepted the deceased’s claim for change of title trust against H on August 29, 2013, 12,625 G 14.03% H 43,750 48.61% of 15,625 17.36% of 15,625 K 9,000 L 9,000 L 9,000 10% of the total of 90,000 shares L 9,000 10% of the shares held by H on August 29, 2013, and filed a claim for change of title trust to H on the ground that the deceased’s shares held in title trust was the shares held by H on May 16, 30.

(F) On March 5, 2015, Daegu District Court Decision 2013Ga1358, hereinafter “instant lawsuit”). H appealed on March 5, 2015.

3) Meanwhile, on July 25, 2014, the Deceased prepared a testamentary document stating that the shares held in title trust will be bequeathed to the Plaintiffs as follows, and died on March 23, 2015 (hereinafter “the shares bequeathed by the Plaintiff”).

(2) On May 2, 2016, the Defendant: (a) on May 2, 2016, on the ground that the Plaintiffs received legacy of the instant shares from the Deceased, and (b) on May 2, 2016, the Plaintiffs were jointly and severally paid inheritance taxing KRW 53,653,381, the inheritance tax on the ground that the Plaintiffs received gift gift from the Deceased.