1. On November 2, 2016, the inheritance tax amounting to the Plaintiff A, B, C, and D is KRW 281,235,980 (including additional taxes).

1. Details of the disposition;

A. On March 23, 2015, J (hereinafter “the inheritee”) died on March 23, 2015, and Plaintiff B, C, D, and Nonparty K and H inherited the inheritee’s property.

Plaintiff

E is the finding of the plaintiff B, and the plaintiff F is the finding of the plaintiff C.

Plaintiff

G and Nonparty I are children of Plaintiff C and F.

B. The director of the Seoul Regional Tax Office conducted a tax investigation on the inheritance tax reported by the inheritee, and deemed that the prior donation property of KRW 640,253,735 (hereinafter “the instant issues amount”) was omitted, within two years before the date of commencing the inheritance, such as the following table (except Nos. 9 and 16) and notified the Defendants thereof.

Accordingly, (1) On November 2, 2016, the chief of the Defendant Heavy Tax Office issued a revised and notified the amount of the instant issue to Plaintiff A, B, C, and D, as indicated below, KRW 281,235,980 (including additional taxes) including the taxable value of inherited property; and (2) the Defendants notified the Plaintiffs of each correction and notification of gift tax (including additional taxes) as indicated below.

(1) All inheritance tax and gift tax shall not be subject to gift tax (Article 53 subparagraph 1 of the Inheritance Tax and Gift Tax Act). (1) 1 A. 1 A. 40,000,000 won or less for 10 years from the spouse who does not have at least 600 million won (Article 53 subparagraph 1 of the Inheritance Tax and Gift Tax Act).