A. On October 16, 2006, C is deemed to be the land of 1,051 square meters on three lots outside Gwangjubuk-gu, Gwangju, and 1,051 square meters (hereinafter “instant land”).

(2) On December 6, 2007, the Plaintiff purchased KRW 590,000,000, and newly constructed a general restaurant building of KRW 194.54 square meters on the instant land (hereinafter “instant building”). The instant land and the instant building are collectively referred to as “instant real estate” in total.

2) C died on July 27, 2013.

The Plaintiffs, as C’s children, completed the registration of ownership transfer on October 4, 2013 as to each of the instant real property 1/2 shares due to each inheritance.

(A) Nos. 3, 4.b.

The instant preliminary return Plaintiffs sold the instant real estate in KRW 700,000,000 on June 25, 2015.

(B) (No. 3) Afterwards, the Plaintiffs filed a preliminary return on KRW 23,745,08,08 of each transfer income tax for KRW 23,745,08 of the transfer income tax for the year 2015 (hereinafter “the preliminary return of this case”) with the acquisition value of 1/2 shares of each of the instant real estate (i/2 shares of KRW 174,576,50 on the instant land) and the transfer value of KRW 349,99,99,99 on each of the instant shares as KRW 23,745,08 of the transfer income tax for the year 2015 on each of the instant shares (hereinafter “the instant preliminary return”).

(A) Evidence No. 1 (c)

As a result of the appraisal of the land of this case, while the plaintiffs entered the appraisal of the land of this case into the appraisal corporation and the appraisal corporation of this case. Each appraisal corporation of this case assessed the land of this case as follows.

(A) A. The appraised value as of the date of preparation of the company’s base date at the time of the company’s base date at the appraisal corporation or the appraisal corporation at the time of the resolution at the time of the resolution at the time of the company, shall be the average of the appraisal value at the appraisal corporation at the time of the resolution at the resolution at the resolution at the resolution at the resolution of the company on April 14, 2015, 2015 at the resolution at the resolution of the resolution at the resolution at the resolution of the company: 529, 694, 000 on March 27, 2015, 200

D. Based on the Plaintiffs’ request for correction of capital gains tax and the Defendant’s disposition 1 Plaintiffs on October 13, 2015, based on each appraisal result as above, the tax base based on which the acquisition value of the instant land was KRW 538,711,000 to the Defendant.