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

A. The plaintiffs owned the real estate of the D Village Member of Ulsan-gun, Ulsan-gun, Ulsan-gun, but as part of the measures for resettlement of the plaintiffs' real estate following the implementation of the E development project, the plaintiffs A purchased the real estate of the F. 27.6m2 on May 25, 1989, and the plaintiff B completed the registration of ownership transfer on each of the land of this case on May 25, 1989, while the plaintiff C purchased the land of this case on October 30, 1990, H large 186m2 on H. 186m2 (hereinafter referred to as "the above land of this case"), "the second land of this case", "the third land of this case" and "the land of this case" on August 194, 194.

B. On February 17, 201, Plaintiff A sold the instant land No. 1 at KRW 195 million, Plaintiff B at KRW 113 million, and Plaintiff C at KRW 77 million on February 21, 2011, respectively.

C. The Plaintiffs: (a) filed a preliminary return by applying the conversion acquisition value (13,565,00 won for land 1: 149,59,236 won for land 2: 113,565,00 won for land 3:74,986,928 won for land 3:) on the ground that the acquisition value is unclear; (b) the Plaintiff paid KRW 5,355,110 for capital gains tax on May 30, 201; and (c) Plaintiff B and C did not pay capital gains tax on the ground that there was no or undermining gains as a result of deducting the acquisition value from the transfer value.

The director of Busan Regional Tax Office confirms the acquisition value of each land of this case (the land of this case: 2,109,980 won, the land of this case: 2,186,930 won, and the land of this case 3: 1,519,250 won) pursuant to the settlement protocol of purchase price of housing lots submitted by the competent authorities, and then re-calculated and revised the transfer income tax on the plaintiffs based on the actual acquisition value of each land of this case as confirmed as above to the defendant.