using System.Collections.Generic;
public static void Main()
var duplidictionary = new Dictionary<string, List<string>>
{ "first", new List<string> { "1", "2", "3", "4" } },
{ "second", new List<string> { "2", "3", "4", "3" } }
var uniq = duplidictionary.GroupBy(x => x.Value)
.ToDictionary( x => x.Key, y => y.Value);
Console.WriteLine(Newtonsoft.Json.JsonConvert.SerializeObject(uniq));