1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On December 2, 2002, the Plaintiffs, along with other two shapes of punishment, inherited on December 2, 2002, 1/4 shares each of the instant land from the father C of Yeongdeungpo-gu Seoul Metropolitan Government D large 4,338.2 square meters (hereinafter “instant land”).

B. On December 23, 2015, the Plaintiffs transferred each of the 1/4 shares owned by the Plaintiffs (hereinafter “instant shares”) among the instant land to E-Limited Company (a representative director and a corporation whose spouse and children are holding 100% shares together with the Plaintiff’s spouse and children; hereinafter “Non-Party Corporation”) each of the KRW 3,839,307,000 (3,540,000/m2) calculated according to the officially assessed individual land price, and filed a return on and payment of each of the KRW 981,121,960, capital gains tax on December 30, 2015, respectively.

At the time of the transfer of this case, Plaintiff B resided in California of the United States.

C. In the process of examining the application for confirmation of real estate sale funds by Plaintiff B, a non-resident under the Income Tax Act on January 2016, and the tax base return of the Plaintiff’s transfer income tax on shares in the instant land, the head of the tax office having jurisdiction over the land of this case visited two licensed real estate agents office around the instant land and searched the market price by taking into account the fact that the individual land price is considerably lower than the ordinary market price and there is a special relationship between the Plaintiffs and the non-party corporation. According to the results of the search that the surrounding market price of the instant land is KRW 20 million to KRW 27 million per square, the market price of the instant land is KRW 6,50,000 to KRW 27 million per square day. The Plaintiffs requested the appraisal of the market price of the instant land to the two appraisal corporations by deeming that there is any suspicion that the Plaintiffs transferred the instant shares in the land to the non-party corporation at low price.

On March 17, 2016, the said appraisal corporations responded to the director of the tax office of Yeongdeungpo-gu having jurisdiction over the market price of 5,433,595,500 won (5,010,000 won or 5,498,668,500 won (5,070,000 won or 5,498,668,500 won (5,070,000 won or 5,070,000 won or 5,498,000 won

E. The Defendants, taking an average of the above appraised amount, 5,466,132.