1. Of the judgment of the court of first instance, the part against the plaintiffs falling under the following amount shall be instituted respectively.

1. The reasons for this part of the facts of recognition are as stated in Paragraph 1 (2) (2) of the judgment of the first instance, except for the fact that “each number is included” in the 17th 2th 17th tier of the judgment of the first instance as “in the absence of a separate reference, each number is included”. Thus, this part of the judgment is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The grounds for this part of the plaintiffs' assertion are as stated in Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance (20 to 3 pages 2) is the same as that of the judgment of the court of first instance.

3. Determination

A. The reasoning of this part cited by the court is as follows, except for the modification as follows, the reasons for this part are as follows: 3-4 and 24-3 of the reasoning of the judgment of the court of first instance. Thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

In the judgment of the court of first instance, "the appraiser of this court" shall be both "the appraiser of the court of first instance".

In addition, "In addition, on December 17, 2004, the deceased donated KRW 100 million to the defendant on December 17, 2004 (hereinafter referred to as "the first 28")" in the lower part of the eight pages of the judgment of the first instance.

The following shall be added between the 13th 19th 19 and 20th 20th :

"㉴ 순번 28 갑 제22호증의 기재, 제1심법원의 2015. 7. 9.자 한국스탠다드차타드은행에 대한 금융거래정보제출명령결과에 의하면, 망인 명의의 계좌(하나은행, AO)에서 2004. 12. 17. 피고 명의의 계좌(한국스탠다드차타드은행, AP)로 1억 원이 송금된 사실을 인정할 수 있고 그 금액이 상당하므로, 위 1억 원은 망인이 피고에게 증여한 피고의 특별수익에 해당한다.

As to this, the defendant alleged that the above KRW 100 million was lent to the defendant, and that the defendant paid 300,000 won from July 2, 2006 to January 201, 33 times each time. However, it can be recognized that the amount that the defendant paid 3 million won to the deceased was repaid to the above KRW 100,000.