1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the spouse of the deceased B (hereinafter “the decedent”) who died on November 23, 2011.

On May 31, 2012, the inheritance tax amount of KRW 3,606,601,376, and the spouse’s deduction amount of KRW 1,459,404,994 was reported by the Plaintiff and the deceased’s wife’s wife C, and D, on May 31, 2012, the inheritance tax amount was paid around that time.

B. On April 1, 2013, the Defendant added KRW 368,587,260 to the taxable value of inherited property by reflecting the value, etc. of the inherited property under-reported by the inheritor, and (2) deemed the amount of the spouse’s inheritance deduction amount to be at least KRW 500,000,000,000 as the minimum deduction amount, and denied the spouse’s inheritance deduction amount to KRW 959,404,994, which is the excess amount, on the ground that the heir did not divide the inherited property by November 30, 2012, the Defendant issued a notice to the Plaintiff to additionally add KRW 582,640,630 (including general under-reported penalty tax amount to KRW 8,041,30, KRW 301, and penalty tax to be paid in bad faith)

(hereinafter “First Disposition”). (c)

On June 25, 2014, the Defendant issued a notice of increase in the amount of the instant claim to KRW 1,627,441,430 (including general under-reported additional taxes, KRW 73,177,761, KRW 229,30,82, Nov. 23, 2011, which was the date commencing the inheritance of KRW 1,356,210,192, and KRW 271,240,238, which was the date commencing the inheritance, and KRW 230,000, which was the date commencing the inheritance, of KRW 1,046,132,720 (including general under-reported additional taxes, KRW 73,17,761, KRW 229,30,802, which was the date commencing the inheritance) on the ground that “The instant claim does not have to be recovered as of the date commencing the inheritance.”

(hereinafter “Secondary Disposition”) d.

The Plaintiff, who is dissatisfied with the second disposition, filed an objection on August 15, 2014. The Seoul Regional Tax Office considers that the division of inherited property for the instant claim has become final and conclusive within the time limit for the division of inherited property and applied the spouse inheritance deduction.