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

A. Plaintiff A is Plaintiff B’s children.

The Plaintiffs shared 1/2 of the 280 square meters in Seoul Special Metropolitan City, Nowon-gu, Seoul. The Plaintiffs owned the 14 square meters in Seoul Special Metropolitan City, Nowon-gu D, 14 square meters in size, 319 square meters in size, 60 square meters in size in size, 2 underground floors and 7th in size on the ground.

(hereinafter referred to as “instant real estate” in total. B.

The Plaintiffs entered into a sales contract with H (hereinafter “H”) to sell the instant real estate in KRW 9,50,000,000 on October 16, 2015, and completed the registration of ownership transfer on November 30, 2015.

C. On November 30, 2015, the Plaintiffs paid to I KRW 2,000,000 as real estate consulting expenses (hereinafter “instant consulting expenses”). On January 31, 2016, the Plaintiffs reported and paid the transfer income tax for the year 2015 by including the instant consulting expenses, etc. in necessary expenses.

The Defendants conducted an investigation of capital gains tax on the Plaintiffs from March 20, 2017 to May 27, 2017, and denied the deduction of necessary expenses, deeming that the instant consulting expenses do not constitute the expenses directly paid for the transfer of the instant real estate. On September 1, 2017, the head of Sungdong Tax Office issued an additional corrective notice to the Plaintiff B of capital gains tax of 601,332,720 won for the transfer income tax of 2015, and the head of the Defendant Gyeonggi District Tax Office issued an additional corrective notice to the Plaintiff B of KRW 68,501,050 for the transfer income tax of 2015 on the same day.

(hereinafter “instant disposition”) e.

On September 28, 2017, the Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Director of the Seoul Regional Tax Office on February 12, 2018, but the Tax Tribunal dismissed the appeal on June 18, 2018.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 16, 31, 34, Eul evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiffs.