1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 14, 2013 and June 3, 2013, the Plaintiff’s attached B (hereinafter “the decedent”) newly built a warehouse on the Namyang-si and D, and E in 2005 and 2006, respectively, and sold at KRW 1,178,694,00 in total.

B. Upon the death of the decedent on June 12, 2013, the Plaintiff reported and paid KRW 8,782,640 of inheritance tax with the value of inherited property KRW 1,133,653,629 on September 23, 2013.

C. The Defendant added KRW 488,579,046 (hereinafter “the instant money”) to the value of inherited property, including the sum of KRW 298,579,046, which was deposited in the respective accounts of the inheritee (F, G, hereinafter “each of the instant accounts”) at the time commencing the inheritance, and KRW 190,00,00,00, which was transferred from the Plaintiff’s account of the inheritee before the commencing date of the inheritance to the Plaintiff’s account of the inheritee, and calculated the value of inherited property as KRW 1,295,33,866, on February 1, 2015, by excluding KRW 291,943,846, which was estimated as inherited property, from the value of inherited property. The Defendant issued the instant disposition that decided and notified the Plaintiff of KRW 51,081,250, as inheritance tax.

On September 3, 2015, the Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal on September 3, 2015, but was dismissed on December 2, 2015.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, Gap evidence 2-1, Eul evidence 1, 2, Eul evidence 1, 2, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion 1) The disposal amount of the real estate of this case is KRW 1,178,694,00 among them, which is KRW 937,421,570 (including KRW 203,342,09) among which the purpose of use has been explained, and only KRW 241,272,430, which is the remainder, has not been clearly used. Thus, the value of the inherited property should be calculated on the assumption that only KRW 41,272,430, which deducts KRW 200,000,000, was estimated as inherited property. 2) The defendant included the money of this case in calculating the value of the inherited property, but the account in the name of the decedent was actually managed and used by the plaintiff, and the money of this case was also deposited.