1. The grounds for retrial under Article 451(1)9 of the Civil Procedure Act shall be dismissed among the lawsuits filed by the defendant (Plaintiffs for retrial).

1. Facts constituting the premise of the dispute

A. C died on June 3, 2010, and there was the Plaintiff, Defendant, F, D, and E, an inheritor, who was a child.

B. On April 1, 2012, the tax authority: (a) calculated the value of inherited real estate as KRW 709,624,983 by designating the Plaintiff, F, and Defendant, who are co-inheritors, as co-inheritors; and (b) determined the value of inherited property as KRW 41,310,078; and (c) around that time, a notice of tax payment was served on the Plaintiff and the Defendant.

(The above notice of tax payment contains 20% of the defendant's shares in inheritance and 8,262,015 won of the tax amount to be paid, and it is clearly stated that each heir has a joint and several tax liability, which is referred to as "pre-payment disposition").

On July 2, 2012, the Plaintiff paid the total amount of KRW 43,061,128 (=the total amount of KRW 41,310,078 and KRW 1,751,050) of inheritance tax and additional dues on real estate on August 16, 2012, by paying KRW 26,041,38 and KRW 43,061,128 (=the inheritance tax of KRW 41,310,078).

The plaintiff filed a lawsuit against the defendant seeking the payment of the inheritance tax and additional dues against the defendant paid by the plaintiff. The first instance court rendered a judgment that "the defendant shall pay to the plaintiff the additional dues of KRW 8,612,225 (=additional inheritance tax of KRW 8,262,015 x additional dues of KRW 350,210 x additional dues of KRW 1,751,050 x 1/5 of the defendant's interest x less than KRW 1/5 of the defendant's interest)" from August 17, 2012 to April 11, 2016, it is evident that the defendant received the original copy of the payment order of this case from August 17, 2012 to the date of delivery of the original copy of the payment order of this case, and damages for delay at each rate of KRW 15% per annum as prescribed by the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings until the day of payment." However, the defendant's appeal was dismissed, which

E. On August 4, 2017, the Defendant filed an application for the correction of inheritance tax amount with the Hanyang Tax Office’s filing of an application for the correction of inheritance tax amount. During that period, the head of the Yangyang Tax Office rendered the disposition of rectification of inheritance tax amounting to 1.80 on August 10, 2017, and 743,581 on the amount of tax payable.