1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by each person;

1. Determination as to the cause of claim

A. In light of the following: (a) there is no dispute between the parties as to a claim for return of unjust enrichment related to inheritance tax payment against the Defendants; (b) E (hereinafter “the deceased”) died on April 7, 2009; (c) the Plaintiff, Defendant C, and D, who is her husband, was the heir; and (d) the Plaintiff was the heir of the deceased on September 29, 201, on the inheritance tax of 30,00,000, KRW 49,767,400, and KRW 54,767,400, and KRW 20,000, and KRW 30,00,000, the lower court determined on October 31, 2011 as inheritance tax; (d) the lower court’s determination on the division of inherited property of 20,767,40,000, and the Defendants were also dismissed on the ground that the lower court’s determination on the division of inherited property of the Plaintiff on March 16, 2019, 20196.

Therefore, barring special circumstances, the Defendants are obligated to return the amount equivalent to the inheritance tax according to the share of inheritance to the Plaintiff that paid the inheritance tax on behalf of them [Defendant B = 32,860,440 won [= KRW 3,00,000 + KRW 5,000 + KRW 3/5] 29,860,440 [= KRW 49,767,400 + 3/5]]. Defendant C and D are liable to return the amount of KRW 10,953,480 [= KRW 1,00,000 + KRW 5,00,000 + KRW 1/5]9,53,480 [=49,767,400 + 1/5] and delay damages therefrom].

B. Defendant B