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

On December 10, 2012, the plaintiffs acquired real estate and transferred real estate between the mother and mother land. On December 10, 2012, the land listed in [Attachment 1] No. 1 owned by the plaintiff A prior to 2007 and each land listed in [Attachment 1] No. 2 through No. 6 that the plaintiffs joined before 2007 (hereinafter collectively referred to as “each of the above real estate,” and on November 19, 2012, the registration of ownership transfer was completed on November 19, 2012.

On February 27, 2013, when filing a final return of tax base of capital gains tax on each of the instant lands, the Plaintiffs reported and paid KRW 1,594,80,500,000, which is calculated by applying the special deduction for long-term holding as all of the instant land to the business land.

On January 5, 2014, the Defendant issued a revised disposition of capital gains tax increaseing KRW 377,49,670, and KRW 250,792,790, capital gains tax on Plaintiff B on the ground that the instant land was non-business (hereinafter “instant disposition”).

On March 18, 2014, the Plaintiffs were dissatisfied with the instant disposition and filed a petition for trial with the Tax Tribunal on March 18, 2014, and the said petition for trial was dismissed on June 27, 2014.

[Ground of recognition] A without dispute, Gap evidence Nos. 1, 3, 4, Eul evidence Nos. 1, 2, Eul evidence Nos. 1 and 2 (including branch numbers), the plaintiffs' assertion of the purport of the entire pleadings, and the plaintiffs' assertion of related Acts and subordinate statutes. ① The land of this case is the parking area stipulated in Gap's complaint and documents of Jan. 19, 2015, which are used as a parking lot for a restaurant on the ground of the land of this case.