같은 취지에서, 원심이 그 판시와 같은 사실을 인정한 다음, 원고들이 상속세를 물납함으로써 상속세 채무를 면하게 되었다.
To the same effect, after the lower court admitted the same facts as shown in the holding, the Plaintiffs were exempted from the inheritance tax by paying the inheritance tax in in kind.