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. On May 15, 2007, the Plaintiffs entered into a sales contract with Jongno-gu Seoul Metropolitan Government D land (hereinafter “instant land”) and its ground buildings (hereinafter “instant building”) with a 1/2 share purchase (hereinafter “instant sales contract”). A sales contract prepared at the time stated to the effect that the price of the instant land is KRW 4.5 billion out of the purchase price of KRW 6.5 billion and the price of the instant building is KRW 2 billion.

On July 10, 2007, the Plaintiffs completed the registration of ownership transfer for the instant land and buildings by 1/2 shares each pursuant to the instant sales contract.

B. On December 12, 2017, the Plaintiffs entered into a sales contract with E to sell the instant land and buildings in KRW 11.5 billion. In the context of the special terms and conditions entered into at the time, the Plaintiffs stated to the effect that the purchase price of the instant building shall be KRW 1.37 billion out of the purchase price of KRW 11.5 billion.

After that, on February 1, 2018, the Plaintiffs completed the registration of ownership transfer in the future E with respect to the instant land and building and transferred it (hereinafter “instant transfer”).

C. The Plaintiffs reported the transfer income tax on the transfer of this case to the Defendants, and reported and paid KRW 374,823,220, respectively, the transfer income tax calculated by dividing the acquisition value of the land of this case by KRW 4.5 billion and KRW 2 billion of the acquisition value of the building of this case, as indicated in the sales contract of this case, as the acquisition value of the land of this case and the building of this case was divided by

(hereinafter referred to as “first declaration”). (d)

Afterward, the Plaintiffs paid KRW 78,589,150 for each transfer income tax when filing a revised return on the grounds that the acquisition value and capital expenditure calculated in the initial return were erroneous. The details of the revised return are as follows:

① At the time of acquisition of the instant land and buildings.