1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the dismissal, addition, or deletion of the following contents among the grounds of the judgment of the court of first instance. As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

4. "(unit: : 00 won)" of the 6th parallel line (does are excluded from the number of parallels; hereinafter the same shall apply) shall be added to the following:

7. The plaintiff's "the plaintiff" in the 7th page shall be considered as "the plaintiff."

7. The plaintiff's "Plaintiff" in the 7th page shall be raised to "Plaintiffs".

13. The following parts shall be added to the two pages 13.

The plaintiffs asserted to the effect that if the trust of this case is merely a management trust, the acceptance of this case becomes null and void, and the disposition of this case becomes null and void due to the taxation on the facts that have not occurred from the beginning of the pet, but it is difficult to conclude that the acceptance of this case is null and void on the ground that the trust of this case is a management trust, and therefore it is difficult to conclude that the acceptance of this case is null and void, and thus, the plaintiffs' above assertion based on different premise cannot be accepted) shall be deleted from

The 15th parallel 14th parallel 16th parallel 7th parallel 16th parallel 7th parallel 7th parallel as follows:

The following circumstances, namely, ① the property trusted by the deceased, in principle, pursuant to Article 9(1) of the former Inheritance and Gift Tax Act, is deemed inherited property, and the value equivalent to the benefit is excluded from the inheritance tax base if another person owns a right to receive the benefit of the trust. As such, it is difficult to see that there is a conflict of opinion due to doubt in the interpretation of the above provision, ② AC reported the death of a mother-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-child-