1. The plaintiff's primary claim and the conjunctive claim are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. Defendant A is the father of Defendant C and Defendant B is the wife of Defendant C.

B. 1) C is D and E (hereinafter “D, etc.”) on November 28, 2016.

2) On the part of Busan Dong-gu F Miscellaneous land 915 square meters and two buildings on the ground, G miscellaneous land 33 square meters (hereinafter “instant real estate”).

() While selling the purchase price in KRW 4,972,00,000, down payment of KRW 500,000,000, the sales contract was concluded that the intermediate payment of KRW 300,000,000 on the date of the contract, and the intermediate payment of KRW 4,172,00,000 until December 9, 2016, and the remainder of KRW 4,172,00,000 were to be paid by February 24, 2017 (hereinafter “instant sales contract”).

() From November 30, 2016 to April 24, 2017, D, etc. received KRW 4,970,191,316 from D, etc. as indicated in the following table. The account payment method for the payment date of KRW 500,000,000 as the intermediate payment of the HH Bank I payment of KRW 300,000 on December 309, 2016, the account transfer of KRW 300,000 from the Account Transfer I balance of KRW 2,165,634,976, and KRW 207,000 on each of the instant shares transfer of KRW 1,834,36,000, KRW 201, KRW 301,000, KRW 15,000,000, KRW 301, KRW 476,000 on each of the instant real estate transferred to H Bank account Transfer for reasons of 2017.

C. From November 30, 2016 to April 27, 2017, C paid the Defendant A a total of KRW 225,000,000,000 as shown in attached Table 1, and the Defendant B paid KRW 31,00,000,00 as described in attached Table 2, respectively, as shown in attached Table 2.

(hereinafter “instant monetary payment”) D.

C On April 30, 2017, the transfer value of the instant real estate was KRW 4,972,00,000, and the preliminary return of transfer income tax for the year 2017 was made.

On June 9, 2017, the Plaintiff issued a notice to C to pay capital gains tax of KRW 475,760,576, and capital gains tax of KRW 475,760,574 as of August 31, 2017, with the payment deadline of capital gains tax of KRW 475,760,574 as of June 30, 2017. As of March 29, 2018, the amount of arrears of KRW 1,047,358,80 is KRW 1,00.

(e).