1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs are shareholders holding shares of G Co., Ltd. (hereinafter “instant company”) that is unlisted company by obtaining or taking over new shares.

B. On June 28, 2005, the instant company: (a) decided to issue 22,500 new shares per share at the meeting of the board of directors held on March 20, 2005, at KRW 10,000 per share; (b) the board of directors held on April 8, 2005, held on April 8, 2005, decided to allocate 1,000 shares for each forfeited share to Plaintiff A and B according to the waiver of new shares by H and I; and (c) to issue evidentiary shares at KRW 20,00 per share for discrimination with existing shareholders (hereinafter “instant issuance of new shares”).

(2) According to the above resolution, Plaintiff A and B shared 1,00 shares for each of the above forfeited shares, and the instant company completed registration of change of capital increase following the issuance of new shares on June 28, 2005.2) The head of Sinsan Tax Office and the head of Ansan Tax Office determined that the instant company included KRW 123,855 in the value assessed according to the supplementary evaluation method stipulated in the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act before December 31, 2007”), and that Plaintiff A and B shared forfeited shares to the value lower than KRW 123,855, and thus, the head of Sinsan Tax Office imposed the forfeited shares for the Plaintiff on November 12, 2015, and the head of Ansan Tax Office included the Plaintiff’s additional tax on November 30, 2015, and the head of Sinsan Tax Office included the Plaintiff’s additional tax in the penalty tax as to Plaintiff No.

(hereinafter referred to as "the first disposition of this case")

Plaintiff

C, D, E, and F’s acquisition of shares of the instant company on March 28, 2012 and April 3, 2012 and imposition of gift tax thereon on the acquisition of shares on April 3, 2012, Plaintiff C and D acquired 4,000 shares of the instant company from J on March 28, 2012, respectively, in KRW 50,000 per share, and Plaintiff E and F acquired 1,50 shares of the instant company from J on April 3, 2012 (hereinafter “instant acquisition”).

(2) Defendant ..