1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The main part of the judgment of the court of first instance is as follows: 2 pages 12 to 15.

The Plaintiffs thereafter are the Defendant on June 30, 2016 under the former Income Tax Act (amended by Act No. 15225, Dec. 19, 2017; hereinafter “former Income Tax Act”).

With respect to the sale of the heading room in this case pursuant to Articles 70 and 70-2, the global income tax amount was calculated as KRW 290,561,280 for Plaintiff A, Plaintiff B as KRW 1,479,44,090 for Plaintiff B, and Plaintiff C as KRW 559,297,660 for Plaintiff C, respectively, and the final tax return was filed. The amount of global income tax was calculated as KRW 20 for 20 for the judgment of first instance and around October 30, 2016 for 3rd 14th 2016 and around October 30, 2016.

" April 24, 2017," of the judgment of the court of first instance, shall be deemed to be " April 20, 2017."

The "transfer income tax" of the 21st judgment in the first instance court shall be regarded as "global income tax".

3. The addition;

A. After the final return of global income tax base, whether additional tax can not be imposed on a real estate sales broker who did not make a provisional return of profit resulting from the provisional return of profit accrued from sale and the failure to pay taxes after the final return of global income tax base cannot be determined and notified by the tax authority on the grounds that the validity related to the provisional return of profit accrued from sale and the amount of tax ceases to exist after the real estate sales broker made the final return of global income tax base, and the tax authority cannot impose a collection disposition based thereon. Thus, the payment of the amount of tax calculated on the provisional return of profit accrued from sale and the amount of tax

(2) The imposition of penalty on the ground that the obligation was not fulfilled is illegal.