1. The plaintiffs' claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. Nonparty I and J decided to transfer KAH, L, and M (hereinafter “instant private teaching institute”) operated by them to Nonparty N Co., Ltd. (hereinafter “N”).

(J) Does de facto delegate to I the sale of KAD in its operation. (B)

I changed the trade name of N(O) corporation (hereinafter “O”) that he held 80% of shares into QL corporation, and the trade name of H and S corporation respectively.

If theO acquired the instant private teaching institute through capital increase with consideration, it decided to transfer the instant private teaching institute by the N’s acceptance of the entire shares of theO.

C. On March 27, 2009, I held title trust with the Plaintiffs of 17,00 shares out of the shares of the said company allocated to it in the process of issuing new shares by O (hereinafter “instant shares”)

(The total number of shares issued by O after a person who has been injured was 30,000 shares). D.

I entered into a contract for acquisition of O’s shares and management rights (hereinafter “instant acquisition agreement”) with N on April 14, 2009, and KRW 4 billion out of the price of KRW 8.4 billion is paid in cash to Nonparty P Co., Ltd. (hereinafter “P”) and the shares and KRW 4.4 billion.

E. On the same day I trusted 29,675 shares out of the P shares so acquired (hereinafter “instant shares”) to Plaintiff A, B, D, F, and G.

(B) The Defendants applied Article 45-2(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”) to determine and notify the Plaintiffs of each gift tax (including additional tax) listed in attached Table 1.

(hereinafter referred to as "disposition of this case"). 【No dispute exists, Gap evidence Nos. 1 through 3, 28, Eul evidence Nos. 1 through 4, 6 through 9 (including paper numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. First, the plaintiffs' assertion, N.