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

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

1. Details of the disposition;

A. The Plaintiff, Appointed B, C, and D are children of the deceased E (hereinafter “the inheritee”), F are the wife of the inheritee, while the Plaintiff and the designated parties (hereinafter “Plaintiffs, etc.”) are the inheritors of the inheritee.

B. The inheritee died on August 8, 2006, and the Plaintiff et al. inherited the inheritee’s property.

However, the plaintiff et al. did not separately report the taxable value and tax base of the inheritance.

C. Around June 27, 2013, the Central Regional Tax Office determined the taxable value of inherited property as KRW 11,125,366,465 and notified the Defendant of the assessment data of inherited property. On June 27, 2013, the Defendant determined and notified the Plaintiff, etc. of KRW 9,320,180,620 of the inheritance tax belonging to the year 2006.

Plaintiff

On September 25, 2013, an objection was filed on September 25, 2013, and the defendant issued a revised notice of KRW 809,708,672, which was determined to additionally deduct 809,708,672, such as funeral expenses and deduction amount of inheritance tax, according to the decision of the decision on the objection.

E. On February 26, 2014, the Plaintiff et al. requested a judgment to the Tax Tribunal, and the Tax Tribunal has the same effect.

9. 25. 25. The Defendant’s assertion that KRW 1.1 billion in land contract amount, and KRW 500 million in G, etc., received by the decedent from Crein Construction Co., Ltd. (hereinafter “Crein Construction”), fall under the obligation of the decedent as of the date commencing the inheritance, and thus, should be deducted from the value of the inherited property. The Defendant’s claim that medical expenses of the decedent should be excluded from the amount whose place of use is unclear, as the place of use is clearly confirmed.

F. On October 2014, the Defendant determined the taxable amount of inheritance taxes as KRW 9,216,260,515 according to the decision of the said Tax Tribunal and notified the Plaintiff, etc. of the rectification of KRW 6,871,147,791.

(E) The disposition of imposing inheritance tax remaining after reduction as above is hereinafter referred to as "the disposition of this case"). [Grounds for recognition] of absence of dispute, Gap evidence Nos. 1, 2, and Eul No. 1 and No. 1.