1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The plaintiffs are D's children who died on February 22, 2006, and they were D's inheritors, but did not report and pay inheritance tax on the property inherited from D.

B. From May 6, 2008 to June 18, 2008, the Defendant conducted an inheritance tax investigation with respect to the Plaintiffs. Before D’s death, the amount of KRW 300,000,000,000,000 in total, KRW 360,000,000,000 and KRW 1,159.83 square meters on the land (hereinafter “1 real estate of this case”) owned by it, and KRW 1,67.3 square meters and KRW 1,59.83 square meters on the land (hereinafter “20,000,0000,000,000,000 KRW 1,957,000,000,000,000 and KRW 360,000,000,000,000,000,000,000,000,000,000,000,00.

For the purpose of using the purchase price of disposed property, the amount of KRW 1,462,26,530,000, KRW 3000,000,000 for repayment of KRW 1,462,226,530,000,000 for KRW 31,000,000 for KRW 227,773,470,000 for inheritance of KRW 10,000 for KRW 819,00,00 for KRW 4,219,00 for KRW 1,937,73,73,470 for KRW 2,281,26,530 for KRW 530,00 for real estate of this case.

C. Since then, the defendant deducted ex officio the amount of KRW 30 million from the value of the inherited property in question, where the place of use was confirmed.