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1. The part against Defendant C in the judgment of the first instance, including the claims expanded in the trial, is as follows:
Reasons
The facts on the basis of facts below do not conflict between the parties, or evidence Nos. 1, 3 through 5, 7 through 15, 27 through 30, 35 through 37, 42, 43, 45, 46 (Evidence Nos. 1, 3 through 5, 27 through 30, 35 through 37, 43, 45, 46,
9. Each entry of heading 10 shall be recognized by taking into account the overall purport of the pleadings.
[1] AD (hereinafter “the deceased”) died on April 30, 2007. The deceased’s heir is the defendant C, the plaintiff, the child, the defendant B, the E, the F, and G, who are the spouse, and there are I, children J, K, and L (hereinafter “the deceased’s heir and substitute inheritors”) who were the spouse of the deceased in 196.
Article 3 (Inheritance Tax Liability) (1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 13557, Dec. 15, 2015; hereinafter referred to as "Inheritance Tax Act") (1) An heir (referring to an heir under Articles 1000, 101, 103, and 1004 of the Civil Act; hereinafter the same shall apply) under Articles 1019 (1) of the same Act and a special relative under Article 1057-2 of the same Act; hereinafter the same shall apply) or a person to whom a legacy is made (including a person who acquires property due to the death of a donor; hereinafter referred to as a "beneficiary") or a person to whom a testamentary gift is made on September 30, 2008, as calculated by the proportion prescribed by Presidential Decree to inherited property (including a person who has renounced inheritance pursuant to Article 100, 101, 1003, and 1004 of the same Act; hereinafter the same shall apply).
Provided, That in cases where a special relative or testamentary donee under Article 1057-2 of the Civil Act is a profit-making corporation, inheritance tax to be paid by such profit-making corporation shall be exempted, and where there is an heir and a lineal descendant from among the shareholders or investors of such profit-making corporation