1. The following part of the judgment of the court of first instance against plaintiffs B and C shall be revoked:

Defendant.

1. From around 1975, Plaintiff A, while maintaining de facto marital relations with D (hereinafter “the decedent”), had Plaintiff B and C as their children, and the decedent died on October 7, 201.

피고들은 ① 피상속인이 운용한 본인 명의 계좌들과 차명계좌들에서 상속개시일 전 2년 이내에 인출된 금액 중 사용처가 확인되지 아니한 1,511,988,920원을 피상속인의 상속세 과세가액에 가산하는 한편, 위 계좌들에서 출금되어 상속개시일 전 10년 이내에 상속인 또는 5년 이내에 상속인이 아닌 자[원고 B, A, E(처남), F(법률상 배우자), G(딸), H(가사도우미)]에게 증여된 합계 6,712,521,123원(이하 ‘이 사건 사전증여재산’이라 한다)을 상속세 과세가액에 가산하여 상속세 과세표준을 산정하고, ◆ 상속세 및 증여세법 제13조(상속세 과세가액) ① 상속세 과세가액은 상속재산의 가액에서 제14조에 따른 것을 뺀 후 다음 각 호의 재산가액을 가산한 금액으로 한다.

1. The value of property donated by an ancestor to his/her heir within ten years before the commencement date;

2. Article 15 (Presumption of Inheritance, etc. before the commencement date of inheritance) (1) In any of the following cases, where an ancestor disposes of or bears an obligation to a person who is not an heir within five years before the commencement date of inheritance, the ancestor shall be presumed to have inherited property and included in the taxable value of inherited property under Article 13:

1. Where the amount received by an ancestor by disposing of the property of the ancestor or withdrawn from the property of the ancestor is at least 200 million won by calculating it by type of property within one year before the date inheritance commences, and where the amount is at least 500 million won by calculating by type of property within two years before the date inheritance commences, and the use is not objectively clear