2. The costs of lawsuit are assessed against the plaintiffs.

A. On June 22, 1998, the Plaintiffs acquired ownership on the ground of gift by 1/2 shares in each of the land of 2,270 square meters in Gangseo-gun, Gangwon-do (hereinafter “instant land”).

On June 22, 1998, Plaintiff A, the cause of acquiring the title of the building, Plaintiff A, the owner of which, on June 22, 1998, was 1: (a) 2nd floor restaurant of the Dog roof Domp 2, the 197.6m2nd floor general restaurant; and (b) 49.5m2nd floor general restaurant of the 1st floor; (c) on December 21, 1998, the donation of the building of the 49.5m2nd floor; (d) one-story Dom 2, the land of this case was newly built of the boiler room of 100m2 in the 100mm2, B; and (d) 1.8m2, the land of this case, the 100m2nd floor Gam 1, the 1998m2, the land of this case, the 100m2nd floor Gam 1, the 1998m2.

B. On the instant land, five buildings with the consent (hereinafter referred to as “instant building,” each of the buildings with the consent indicated below are indicated as the abbreviations as follows) were newly constructed. Plaintiffs A, E, and Plaintiff B acquired the ownership of the building under the F, G, and H as indicated below.

C. On April 11, 2016, the instant land and the instant building were expropriated in the Bupyeong-gu, Gangwon-do (hereinafter “instant transfer”).

Plaintiff

A filed a return on capital gains tax with the first house of each household, which regards the building No. 1, No. 1, No. 1, and No. 1, No. 1, No. 2, No. 2, No. 3, No. 3, No. 3, No. 3, No. 4, No. 4, No. 4, No.

A B

D. The director of the Seoul Regional Tax Office conducted an investigation of capital gains tax on the transfer of this case from April 1, 2017 to June 12, 2017, and as a result, the building D is a house in which Plaintiff A resided.