1. Of the disposition imposing inheritance tax of KRW 1,634,491,902 (including additional tax), the Defendant imposed on the Plaintiff on April 1, 2014, KRW 260,009,330.

1. Details of the disposition;

A. The Plaintiff’s father B (hereinafter “the deceased”) died on November 27, 2012.

The Plaintiff reported KRW 40,735,956,137 as the taxable value of inherited property, based on the sum of KRW 22,410,853,493, financial assets, etc. and KRW 19,57,57,978,068, which were inherited due to the death of the Deceased.

B. The director of the Seoul Regional Tax Office conducted an inheritance tax investigation with respect to the Plaintiff. ① The value of the inherited property of the above C Apartment increased to KRW 1,176,00,00,000, which is the standard market value of the inheritance. ② The value of shares issued by D Co., Ltd. (hereinafter “instant shares”) recorded in the register of shareholders as of the date of commencing the inheritance shall be assessed as KRW 2,311,272,00, and shall be included in the inherited property by applying the supplementary assessment method stipulated in the Inheritance Tax and Gift Tax Act; ③ the amount of KRW 536,943,152 out of the deposit amount deposited in the deceased’s deposit account within two years before the date of commencing the inheritance shall be deemed as unclear; and ③ the inheritance tax shall be calculated again after deducting KRW 336,94,152 (hereinafter “instant deposit”) calculated pursuant to Article 11 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act from the taxable value of the inherited property; and the inheritance tax shall be calculated by deducting KRW 1,2,208,75,71,29,75,71,757

C. The Plaintiff appealed and filed an appeal on September 16, 2014 on May 26, 2014, but was dismissed on March 9, 2015.

On April 9, 2015, the Plaintiff asserted that the standard market price of the above C Apartment was calculated excessively, and received a ruling of quotation from the Central Administrative Appeals Commission. On April 9, 2015, the Plaintiff filed an application for rectification of inheritance tax on the above C Apartment portion with the director of the Seoul Regional Tax Office. After the instant lawsuit was filed, the Defendant decided to reduce KRW 464,263,315 from among inheritance tax notified earlier on June 9, 2015.

The inheritance tax remaining after such reduction shall be 1,634,491.