1. Revocation of the first instance judgment.

2. Each of the plaintiffs' claims is dismissed.

3. The plaintiffs' total costs of litigation.

1. Grounds for the court's explanation concerning this case is based on the reasoning of the judgment of the court of first instance 2.

D. The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except in the case where the part below “judgment” is dismissed as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2. Parts to be dried;

D. The mother of the Plaintiffs, who is the mother of the Plaintiffs, changed the policyholder, the beneficiary of the pension, and the beneficiary to the Plaintiffs under each insurance contract of this case, and thereby, the donated property received from the Plaintiffs C, whose mother is the Plaintiffs, is the legal or de facto rights or economic benefits that accrue to the Plaintiffs due to the change in the content of the insurance contract.

First of all, the status as a policyholder is given the right under an insurance contract such as the right to terminate the contract, which refers to the status of receiving the refund for termination along with the right to dispose of the existence of the insurance contract, but it is only exceptional in terms of the insurance contract in which the contract is voluntarily in existence, and therefore, the main element of the donated property is the right to life pension, death insurance and insurance proceeds which will be received under a certain condition by the plaintiffs as a beneficiary.

Meanwhile, Article 60(1) and (2) of the Inheritance and Gift Tax Act provides that “The value of an asset subject to gift tax under this Act shall be based on the market price as of the date of donation (Paragraph 1). The market price means the value generally recognized as being constituted when transactions are made freely between many and unspecified persons (Paragraph 2).”

However, the rights of the plaintiffs acquired through the donation of this case are rights to receive termination refunds, rights to receive insurance proceeds, rights to receive death insurance proceeds among rights to receive insurance proceeds, and rights to receive maturity insurance proceeds.