1. The Plaintiff (Counterclaim Defendant) B is fully paid KRW 44,801,215 to the Defendant (Counterclaim Plaintiff) and its payment from April 4, 2015.

Basic Facts

A Korean national net E (hereinafter referred to as “the deceased”) died in California on January 28, 2012 at the age of 93 years of age. At the time of death, the deceased’s heir has wife and five children as indicated below:

The inheritor’s heir C non-party F (A) Non-party G (B) Non-party D (B) Defendant D (B) Plaintiff A (P)’s inheritance shares 3/13 2/13 2/13 2/13 2/13 2/132/13 of the inheritance shares of Plaintiff B (P) Plaintiff A (P) and the deceased shall donate 80,000 U.S. dollars (hereinafter “U.S. dollars”) and all other property owned by the deceased to Defendant D among business trip public H and I, present at the UCI Hospital located in California on December 18, 201 at the UCI Hospital located in California of the United States (U.S. on December 18, 201, the deceased shall be exempted from the entry of the 80,000 U.S. dollars) and the remaining property to Defendant D, and if Defendant C has been living for more than the deceased, 50% of the remaining property shall be distributed to Defendant C as a will executor, signed in the English will of the United States.

(hereinafter “The instant will”). At the time of death, each of the instant real estate was each of the instant claims against the National Bank of Korea, with the property of the deceased, KRW 88,755,304.

After February 16, 2015, the Republic of Korea (Jurisdiction), on behalf of the original, Defendant, and F, and G for the procedure for the disposition of delinquent inheritance tax on the Republic of Korea’s inheritance tax on the real estate of this case, on behalf of the original, Defendant, and F, and G, the Republic of Korea (Jurisdiction), completed the registration of subrogation of each transfer of ownership with the respective shares of the Defendant C 3/13, Plaintiffs, Defendant D, F, and G on the ground of inheritance as from February 16, 2015 to January 28, 2012, on the ground of the inheritance of the Daejeon District Court No. 8152, which was received on February 16, 2015.

[Ground of recognition] In the absence of dispute, Gap evidence Nos. 1, 2, 3, 5, 87, Eul evidence No. 1 (including each number), witness I's testimony, the result of written appraisal by the appraiserJ, and Article 50 (1) of the Act on Private International Law, which applies to the purport of the whole pleadings, at the time of will.