1. The part of the judgment of the court of first instance that rejected the lawsuit below shall be revoked.

(e).

1. Details of the disposition;

A. The Plaintiff’s husband’s husband deceased on July 3, 2014 (hereinafter “the deceased”) who is the father of the deceased’s husband B (Death on October 13, 1990) (hereinafter “the deceased”). The deceased’s heir is the deceased’s spouse D (Death on November 19, 2015), E, F, and deceased’s husband’s heir, and the Plaintiff’s G.

B. The Defendant conducted an inheritance tax investigation following the deceased’s death from July 6, 2016 to October 29, 2016, when the deceased’s heir did not file a return on inheritance. From July 6, 2016 to October 29, the Defendant: (a) deemed that the use of KRW 1,146,372,80, out of the total amount withdrawn from the deceased’s deposit account within two years before the deceased’s death is unclear; (b) calculated the taxable value of inheritance by subtracting KRW 200,00 from the above amount pursuant to Article 15 of the Inheritance Tax and Gift Tax Act (hereinafter “Inheritance Tax Act”); and (c) calculated the taxable value of inheritance by adding KRW 96,372,80,04; and (d) imposed an assessment and collection on the Plaintiff on December 14, 2016, including additional taxes, KRW 408,635,420 (hereinafter the same shall apply); (d) KRW 3636,3756,36465

(B) The deceased's heir shall include the part originally borne by the deceased and the part succeeded to the deceased's inheritance tax. (hereinafter "the Disposition in this case").

After that, on January 20, 2017, the Plaintiff reported to the Seoul Family Court 2017 D's 50202, and received the repair decision on May 28, 2017.

On November 30, 2018, the Defendant revoked ex officio the portion of KRW 39,159,431, which succeeded to the deceased D’s obligation to pay the inheritance tax, among the above inheritance tax imposed and notified to the Plaintiff on November 30, 2018, and notified the Plaintiff of the correction as KRW 34,395,048 (the ceiling of the jointly liable obligation to pay the inheritance tax) ( KRW 91,787,993).

(2) Of the instant disposition, the part remaining after the correction of the reduction as above is referred to as “the remainder of the instant disposition”).” (Fact that there is no dispute over the grounds for recognition, No. 1-6 evidence, No. 1-2, No. 1-2, and No. 1-2.