1. The defendant's KRW 88,331,971 to the plaintiffs and 5% per annum from April 15, 2020 to February 5, 2021.

1. Basic facts

A. The Plaintiffs were the siblings of the deceased E (hereinafter referred to as “the Deceased”), and as a result, died on December 15, 2018 by the Deceased, and became a senior heir of his/her lineal ascendant and descendant F, and became a senior heir of the Plaintiff.

B. Three real estate and three deposit claims were inherited property of the Deceased. The Plaintiffs and F agreed to receive tax counseling in order for F to renounce inheritance due to an old-age relationship, F to give up inheritance and select between the methods of inheritance by the Plaintiffs, and Plaintiff A and G (the husband of Plaintiff C) to find an office where the Defendant, a tax accounting corporation, was located on January 16, 2019 upon introduction of a person.

He was consulted with the H.

(c)

After the above consultation, the plaintiffs decided F to waive inheritance and to receive inheritance by the plaintiffs, and through a certified judicial scrivener I, submitted an application for renunciation of inheritance on January 22, 2019 through a certified judicial scrivener I, and the judgment on waiver of inheritance to F was finalized on February 13, 2019 by the Incheon Family Court 2019 Hu-dan 10080, which became final and conclusive on February 13, 2019. Since then, the plaintiffs prepared a written agreement on division of the deceased's inherited property and completed the registration of inheritance on February 25, 2019.

(d)

Plaintiff

A sent documents related to the return of inheritance tax to H around April 2019. On May 20, 2019, A received the payment slip of KRW 5,759,860 from H and the deposit account of KRW 5,000,000 from H, and remitted KRW 5,00,000 on May 21, 2019, which is the next day.

On May 31, 2019, the Defendant submitted a standard return of inheritance tax and a voluntary payment statement to the North Incheon Incheon tax office, as a tax representative of the Plaintiffs, stating the amount of KRW 613,780,510, the amount of inheritance tax deduction, KRW 553,150,342, and KRW 5,759,860, respectively. The Plaintiffs paid KRW 5,759,860 on June 11, 2019.

E. As a result of the tax investigation conducted around March 15, 2020, the Plaintiffs received the notice of tax payment, which consists of KRW 613,780,510, and the calculated tax amount of KRW 124,134,153, additional tax amount of KRW 8,117,390, from the North Incheon Incheon tax office on April 15, 2020.