1. The part of the plaintiffs' claim for revocation of the imposition of additional tax on local income tax among the lawsuits in this case is dismissed.

1. Details of the disposition;

A. On September 23, 2014, Plaintiff A sold 2,528,000,000 the Gangnam-gu Seoul Metropolitan Government Land (hereinafter “instant land”) owned by it to D for KRW 2,528,00,000. On the same day, Plaintiff B sold the instant building on the instant land owned by it (hereinafter “instant building”; collectively, the instant land and buildings were sold to D for KRW 297,00,000,000; the Plaintiffs received the said purchase price from D on October 30, 2014, respectively.

B. Around that time, the Plaintiffs reported the transfer income tax on the instant real estate by applying the special long-term holding deduction rate of 80% corresponding to one house for one household holding more than 10 years, with the acquisition value of the instant land as KRW 2,528,00,00,000, and the transfer value of KRW 896,079,186, and the transfer value of the instant building as KRW 297,00,000, and the special holding deduction rate of 80% corresponding to one house for one household holding period of more than 10 years.

C. On February 6, 2017, the director of the Seoul Regional Tax Office directed the Defendant, who is the district tax office having jurisdiction over the Plaintiffs, to apply the special deduction rate for long-term holding as 32%, to the acquisition value of the instant real estate as 1,164,414,045 won, and 135,585,95 won of the instant building, and the special deduction rate for long-term holding.

Accordingly, on August 1, 2017, the Defendant issued a notice to the Plaintiff A of 207,184,390 won (excluding the aggregate of 197,209,211 won, and penalty tax of 13,722,989 won, penalty tax of 42,731,83 won, and penalty tax of 42,764,03 won, which was paid voluntarily by the initial return at KRW 253,63,64,03, and was paid voluntarily by the Plaintiff at KRW 7,170,240 (this tax, 5,182,682 won, and under-reported additional tax of 518,268 won, penalty tax of 1,469,290 won, and penalty tax of 13,74,297, and 290 won under-reported return) to the Plaintiff B of the Republic of Korea War, and notified the Plaintiff of 7,170,247,297