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 is the same as that of the judgment of the court of first instance, except for the addition or dismissal of some contents as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to the third 5-6 of the judgment of the court of first instance.

【After that, on July 20, 2016, the Defendant revoked ex officio the tax amount exceeding the amount of the general non-reported penalty tax in excess of the amount of the amount of the taxes imposed on July 20, 2016, which is included in the above taxation disposition, and decides that the gift tax for 2013 to Plaintiff A shall be KRW 18,927,520, KRW 1,837,800, KRW 200, KRW 18,618, KRW 180, KRW 180, KRW 2,843,940, and KRW 2,843,940, which shall be reverted to Plaintiff A on March 1, 208, and the sum of the taxes imposed on each of the above dispositions is “each of the remaining taxes imposed after partial revocation as above.”

2. The decision of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.