1. All appeals by the Defendants are dismissed.

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

Purport of claim and appeal

1.

The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is as follows, except where the pertinent matters of the judgment of the court of first instance are dismissed as follows, and where the judgment is added as follows, 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.

7. The 14th parallel "Article 41-5 (4) of the Inheritance and Gift Tax Act" shall be deleted, and the 10th parallel "paragraph (2)" shall be changed to "paragraph (1)".

12.On the 12th h through 14th h, shall be deleted, and on the 14th h, the following shall be added:

In light of the fact that Article 41-3 (6) of the Inheritance and Gift Tax Act includes new stocks acquired from a corporation on the premise of the application of paragraph (1) of this Article, it can be seen that new stocks acquired from a corporation on the basis of new stocks acquired from a corporation or property acquired from a corporation acquired from the largest shareholder, etc. or property acquired from the corporation on the basis of the stocks received from the largest shareholder, etc. or acquired from the corporation on the basis of the assets received from the corporation, etc. from the largest shareholder, etc., are subject to Article 41-3 of the Inheritance and Gift Tax Act, but it cannot be viewed as subject to Article 41-3 of the Inheritance and Gift Tax Act, unless it falls under such a case. Since Article 41-3 (6) of the Inheritance and Gift Tax Act was amended by Act No. 13557 of Dec. 15, 2015, Article 41-3 (2) of the Inheritance and Gift Tax Act is changed into Article 41-3 of the Inheritance and Gift Tax Act.

However, in order to ensure the predictability of taxpayers, it is individual.