1. The judgment of the court of first instance is modified as follows.

The defendant shall pay to the plaintiff KRW 203,914,955 and KRW 182,505,802 among them.

1. The court's explanation on this part of the facts of recognition is identical to the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part is cited by the main text of Article 420 of the Civil Procedure

2. The court's explanation on this part of the legal nature of the testamentary gift of this case is identical to the reasoning of the judgment of the court of first instance. Thus, this part is cited by the main sentence of Article 420 of the Civil Procedure Act.

3. Occurrence and scope of the duty to return the legal reserve of inheritance;

A. shortage in the calculation method = [A] shortage in the legal reserve of inheritance = (the basic amount of property calculated as the legal reserve of inheritance x the ratio of the person entitled to the legal reserve of inheritance x (B)] - the amount of special profit from the person entitled to the legal reserve of inheritance - the amount of the pertinent legal reserve of inheritance - the amount of positive donated property - B = the amount of inherited property / the amount of inherited property / the amount of property increased by the person entitled to the legal reserve of inheritance / 23 = the amount of property acquired by the person entitled to the legal reserve of inheritance - the amount of inherited property / the amount of property acquired by the person entitled to the legal reserve of inheritance - the plaintiff entitled to the legal reserve of inheritance share can seek the return of the legal reserve of inheritance against the defendant within the extent of the shortage when there is

B. (A) Article 1113(1) of the Civil Act of the legal principle on the calculation of legal reserve of inheritance provides that with respect to the scope of property which serves as the basis for the calculation of legal reserve of inheritance, "the legal reserve of inheritance shall be calculated by adding the value of the property at the time of the commencement of inheritance to the value of the property owned by the inheritee and deducting the total amount of the debts." "Donated property" refers to the property whose ownership is transferred to the donee because the donation contract had already been performed before the commencement of inheritance, and as a matter of course, the property whose ownership remains in the status of the inheritee because the donation contract has not yet been performed is naturally owned at the time of the commencement