The plaintiffs' claims against the defendants are dismissed in entirety.

The costs of lawsuit shall be borne by the plaintiffs.

1. Details of the disposition;

A. On August 20, 2015, C died (hereinafter “the Deceased”), and on February 29, 2016, Plaintiff A (the deceased’s spouse), Plaintiff B (sons), and D (sons) reported the value of inherited property to the head of the Defendant Goyang Tax Office as KRW 1,681,646,836, debt and inheritance deduction amounting to KRW 1,681,646,836, and the amount of tax payable.

B. From August 23, 2017 to November 30, 2017, the head of the Defendant Yangyang Tax Office notified the Plaintiffs of KRW 306,843,470 of inheritance tax by reflecting the value of the deceased’s prior donation and the inherited property not reported by the heir.

(c)

On February 2, 2018, the head of the Defendant Sung-dong Tax Office notified the Plaintiff of relevant taxation data by the head of the Defendant Goyang-dong Tax Office of the gift tax amounting to KRW 63,535,740, such as the total amount of the original gift tax as shown in the attached Table 1 attached hereto, to the Plaintiff A on the same day, and KRW 7,579,200, and KRW 10,235,000,000, for Plaintiff B’s spouse, as of the gift tax on the gift of Plaintiff B on June 28, 2011.

Disposition imposing KRW 63,535,740 in total of each gift tax recorded in the original gift tax column as shown in the separate sheet No. 1 attached to the Defendants against the Plaintiff A, KRW 7,579,200 in gift tax on June 28, 201, and KRW 306,843,470 in inheritance tax on the Plaintiffs:

1. From April 2006 to September 2008, the amount which Plaintiff A exchanged in US dollars for D’s study (US$ 36,300) and the marriage expense of Plaintiff D 16,003,719 are excluded from the gift property value, thereby correcting its tax standards and tax amount.

2. Re-assessment of the amount used for the cost of living through the data of the Plaintiff A’s financial account, etc., which exceeds the amount of KRW 124,003,461, which was already recognized, shall be excluded from the value of donated property, and the standard tax and tax amount shall

3. The amount of KRW 30 million for the marriage fund of Plaintiff B shall be corrected by deducting from the value of gift tax assessment.