1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

The reasons for the judgment of the court of first instance are as follows: (a) the Enforcement Decree of the Inheritance Tax Act prior to the amendment of the first instance court's 7th 6th 7th m (hereinafter referred to as "B") is the "Enforcement Decree of the Inheritance Tax Act prior to the amendment"; and (b) the reasons for the judgment of the court of first instance are as stated, except for the addition of the following in the 8th malth 5th mar, so it shall be quoted in accordance with Article 8(2) of the

4. Except for the provision of this case, Articles 12-2(3)(b) and 38(12)1 of the Enforcement Decree of the Inheritance and Gift Tax Act, from which a company belonging to an enterprise group specified by Ordinance of the Ministry of Strategy and Finance, include only Articles 12-2(3)(b) and 38(1

“.” However, according to the Plaintiffs’ assertion, if an executive officer is limited to an executive officer of an enterprise belonging to the said enterprise group, the same shall apply to this case’s provision.

“A person who, without the need to be included in the following subparagraph, is included in the preceding subparagraph of “affiliated company” and, in other words, “after the affiliated company” [a person who has been an executive officer of the relevant company (a person who has been an executive officer under Article 20(1)4 of the Enforcement Decree of the Corporate Tax Act and a person who has been an executive officer thereof five

including this section.

hereinafter the same shall apply.

‘The other provisions also provide that an officer of the relevant company shall be included in the provisions

‘There was no need for inserting ‘not'.

Meanwhile, Article 12-2(2) of the Enforcement Decree of the Inheritance and Gift Tax Act provides that “an employee” shall be construed as “an employee, a business employee, or any other person in an employment contract relationship.” This should be a concept that contains a specific example of the general provision itself. Thus, “executive” among “employee” means only a person in an employment contract relationship and is not included in a person who has already retired from office. However, it should be interpreted that the “employee” includes a person who already retired from office.