1. The plaintiffs' appeal is 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 court's explanation of this case is identical to the reasoning of the judgment of the court of first instance, except where part of the grounds of the judgment of the court of first instance is used as follows. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2 Myeon 812, 3 Myeon 4, 3 Myeon 4, and 1 Myeon 3, "the plaintiff" shall be raised to "the net A."

The "Plaintiff" of the 10th, 4th, 8th, 6th, 7th, and 9th, 7th to the "Plaintiff".

At the bottom of five pages, "The plaintiff has used" means "the net A has used."

The following shall be added between 3 pages 6 and 7:

H. As the deceased died on September 2, 2015 during the instant lawsuit, the Plaintiffs, who were their successors, took over the lawsuit. From 5th to 17th of the 5th of the 5th of the 5th of the 5th of the 5th of the 17th of the 195

【Gifts and Gift Tax Act concerning the evaluation of inherited property as seen above (hereinafter “Gifts and Gift Tax Act”)

Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that Article 60(5) of the Inheritance Tax and Gift Tax Act shall apply to the purport that the market value of inherited property is approaching the principle of market value under Article 60(1) of the Inheritance Tax and Gift Tax Act. Article 61(5) of the Inheritance Tax and Gift Tax Act and Article 50(7) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provide that the foregoing provision shall apply to the leased building for the purpose of applying the converted value on rent, etc. The portion that is not leased cannot be applied as it is, and it cannot be deemed that the above provision gives up or excludes the appraisal of the portion that is not leased. The converted value based on rent, etc. shall only reflect the market value of the leased portion and it is difficult to view that it reflects the market value of the portion that is not leased, and the converted value of the portion that is not leased is omitted.