1. All of the instant lawsuits are dismissed.

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

1. Details of the disposition;

A. The Plaintiff’s father B (hereinafter “the deceased”) died on April 19, 2014.

As a result, H and I (hereinafter collectively referred to as “heirs”) inherited the deceased’s property by inheritance, which is the children of C, D, E, F, and net G (Death, 1994) who are the wife of the deceased.

B. On October 31, 2014, the inheritors provided the Defendant with the shares and land owned by him/her as a collateral for payment in annual installments of KRW 70.4 billion out of the total amount of 87.2 billion of inheritance tax on the deceased’s inherited property, and paid part of inheritance tax by annual installments until October 31, 2017 upon obtaining permission for payment in annual installments.

C. On October 30, 2017 and April 30, 2018, the Plaintiff filed an application with the Defendant for the cancellation of the security for tax payment with respect to the part of the shares (J (securities number: K), L (securities number: 104,303), L (M) 27,125 shares, N preferential share (O number: 6,980 shares) that it offered as security for tax payment on two occasions.

Accordingly, the Defendant rejected the Plaintiff on two occasions on November 7, 2017 and May 8, 2018 on the ground that “it is impossible to cancel the security for tax payment unless all inheritors consent to it.”

(hereinafter “instant refusal disposition”) e.

The plaintiff is dissatisfied with the disposition taken on May 8, 2018, and filed an appeal with the Tax Tribunal on the 21st of that month.

On October 23, 2018, the Tax Tribunal rendered a decision to revoke the defendant's rejection disposition on May 8, 2018 by accepting the plaintiff's appeal.

F. Accordingly, on October 25, 2018, the Defendant released the security for tax payment of each of the above shares offered to the Plaintiff as security for tax payment.

【Ground for recognition】 The fact that there has been no dispute, the purport of whole pleading

2. According to the Plaintiff’s assertion under Article 34 of the Framework Act on National Taxes, the head of a tax office shall, without delay, take a procedure to cancel security when any national tax, additional dues and disposition fees

The heir, including the plaintiff, shall pay 16 billion won to be paid on October 31, 2015, by annual installments tax amounting to 16 billion won, and on October 2016.