1. The defendant (Counterclaim plaintiff)'s appeal is dismissed.

2. The costs of appeal are assessed against the Defendant (Counterclaim Plaintiff) in total.

1. The reasoning of the court's explanation concerning this case is as follows, and this case is cited by the main text of Article 420 of the Civil Procedure Act, since it is stated in the reasoning of the judgment of the first instance except for partial modification or addition as follows.

Transfer income tax and additional tax shall be revised to "transfer income tax, resident tax and additional tax" at the bottom of 8th of the judgment of the first instance.

5 pages 9 of the first instance court ruling "No. 12778 of 2004" shall be amended to "No. 127789 of 2004."

"The fact that the funeral management expenses of KRW 5,060,00 have been paid with the funeral management expenses of KRW 3,120,000, and KRW 1,940,000 as the funeral management expenses, and the funeral management expenses of KRW 5,060,00,00 in total with the funeral expenses of KRW 3,120,00,00 as the funeral expenses," and the funeral management expenses of the same line shall be revised to the funeral management expenses and the funeral expenses, respectively, and the funeral management expenses shall be added to the funeral management expenses and the funeral management expenses in the front of the death of the decedent at the fourth level of the judgment of the first instance, and the funeral management expenses at the fourth level of the same Myeon shall be revised to the funeral management expenses and the funeral expenses."

"The Scholarship Fund" shall be added in the name of the decedent in the front of "30 million won" of the 7th grade judgment of the first instance court.

2. In conclusion, the plaintiff's claim of this case is justified within the scope of the above recognition, and the remaining claim of this case and the defendant's counterclaim are dismissed as they are without merit. The judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed. It is so decided as per Disposition.