1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation of this case is as stated in the reasoning of the judgment of the court of first instance except for adding the following 2.3 items to the 6.3. of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The Plaintiff asserts that the disposition of this case against the decision of the Seoul Regional Tax Office that the obligation to return the deposit money of this case constitutes the obligation of the inheritee to be deducted at the time of calculating the taxable amount of inheritance tax is unlawful. However, the Plaintiff asserts that the real estate of this case is not included in the inherited property in the objection case, and that the obligation to return the deposit money of this case, which is the obligation to return the deposit money of this case, is included in the inherited property, although the real estate of this case is included in the inherited property, and the principal assertion was rejected, and the conjunctive assertion was rejected by the Seoul Regional Tax Office, but the Plaintiff filed an appeal and the revocation suit against the Defendant's correction, and the appeal against the above decision was rejected, instead of the judgment citing the claim that the real estate of this case should be excluded from the inherited property in the case of the above appeal and the revocation suit, the above judgment was finalized, and the judgment was just by the Plaintiff and the Defendant, and the Seoul Regional Tax Office rejected the plaintiff's main conjunctive claim of this case, and thus, the Plaintiff's assertion cannot be accepted.

3. Thus, the judgment of the first instance court is just, and the plaintiff is legitimate.