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 August 2, 2004, the registration of transfer of ownership with respect to 2,688 square meters in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, the 2,688 square meters was completed in the name of Plaintiff A’s mother D, and on April 29, 2005, respectively.

(C) Land is partitioned after subdivision, but is hereinafter referred to as “C land”) on the basis of before subdivision of land.

Plaintiff

B and F, on April 30, 2004, acquired 1/2 ownership shares and 1/2 ownership shares of H 1,600 square meters out of 4,800 square meters in Chungcheongnam-gun, Chungcheongnam-gun, Seoul-do, and transferred them to E on April 29, 2005.

(G) Land category and land category were changed and divided, but land category was changed and land category was changed, and H land was referred to as “G land” and “H land” on the basis of land category change and land division, and all C land, G land and H land were combined, and “the instant land” was referred to as “the instant land”).

D Around May 2005, the transfer value was KRW 61,400,000 for transfer income tax of KRW 670,50,000 on the ground of transfer of land C. Around May 2005, Plaintiff B made a preliminary return and payment of transfer income tax of KRW 74,160 for transfer income tax to the Defendant on the ground of transfer of ownership of G land and H land of KRW 1/2.00.

As a result of the tax investigation, the Defendant issued a notice of deduction of capital gains tax (including additional tax; hereinafter the same shall apply) of KRW 110,574,200 for Plaintiff A on February 1, 2014, on the ground that “The actual owner of the land in C is not D, and the land in this case was transferred in lump at KRW 494,00,00.” The Defendant distributed the transfer value by lots of the land in this case according to the standard market price at the time of transfer, the transfer amount of the land in this case is KRW 172,678,412, G land in KRW 234,55,224, G land in KRW 86,766,364, and KRW 160,60,794 for the calculation of the transfer value of Plaintiff B in the Plaintiff’s transfer value.” On February 7, 2014, the Defendant issued a notice of deduction of capital gains tax of KRW 110,574,200 for Plaintiff B.

Since the scope of imposition of capital gains tax disputing the plaintiffs is limited to the amount of deduction notice, the imposition of capital gains tax against the plaintiffs shall be limited to the amount of deduction notice.