1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. Upon the Plaintiff’s mother’s death on December 18, 2012, the Plaintiff calculated the inherited property value of KRW 5,878,00,000, debt amounting to KRW 4,983,00,000, and filed an inheritance tax return with the Defendant on June 27, 2013.

B. From December 26, 2013 to March 5, 2014, the director of the Central Regional Tax Office: (a) investigated the inheritance tax on the decedent; (b) notified the Defendant of the result of the denial of the unpaid rent of KRW 161,902,200 among the debts of the decedent (hereinafter “third debt”); and (c) 73,000,000 (hereinafter “second debt”) out of the loans under the name of the Plaintiff, the place of use of which is unclear; and (d) on August 4, 2014, the Defendant notified the Plaintiff of the correction of KRW 105,870,570 of the inheritance tax.

C. On December 18, 2014, the Plaintiff filed an objection and filed a request for examination with the National Tax Service on December 18, 2014, but was dismissed on March 16, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s claim 1 obligation is an unpaid rental fee for the land leased by the decedent and his wife C from 2008 to 2012 (hereinafter “instant land”). The Defendant’s secondary obligation is a debt incurred when the decedent obtained a loan under the name of the Plaintiff and used to extend the building owned by the decedent, and all of the obligations should be deducted from the Plaintiff’s inherited property value.

Therefore, the instant disposition under a different premise should be revoked as it is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. 1) Determination 1) The amount of an inheritee’s obligation to be deducted from the value of inherited property of relevant legal doctrine refers to the amount of obligation that the inheritee is deemed certain at the time of commencing the inheritance, and the obligor is responsible for proving the existence of the obligation (see, e.g., Supreme Court).