1. All of the plaintiffs' claims are dismissed.

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

1. On December 28, 2006, the following: (i) the transfer registration of ownership in the name of 12 persons, including the Plaintiffs (the total trading amount of KRW 51,250,000, Nov. 20, 2006; 21487/7/72893 of the Plaintiff’s co-ownership shares; 1819/3 of the Plaintiff’s co-ownership shares of KRW 72893); (ii) the transfer registration of ownership in the name of Yucheon-gun, Hongcheon-gun, Gangwon-do (hereinafter “the instant forest”) was completed on June 26, 2007 in relation to the entire shares of co-owners (the registration was completed on May 30, 2007; and (iii) the transaction price of KRW 80,000,000).

around September 2007, the Plaintiffs reported and paid capital gains tax on the instant land as follows.

(E) The acquisition value and transfer value are the amount calculated by multiplying the plaintiffs' co-ownership share by the above transaction value on the above registry (the acquisition value and transfer value are the amount calculated by multiplying 51,250,000 won and 800,000,000 won. The plaintiff A: the acquisition value on June 28, 2006 / Acquisition value 162,494,461 won (actual transaction value) on June 26, 2007 / Transfer value 235,819,626 won (actual transaction value) / Transfer value 235,230,165 won / Transfer Income Tax 37,638,09 won: Acquisition value on June 28, 2006 / Transfer Income Tax 13,756,100 won (actual transaction value) on the ground that the transfer value and transfer value of the plaintiff 23,500,0000 won was short of KRW 375,6385,09,509.3

Applicant A filed an objection against the instant Disposition with the Director of the Central Regional Tax Office on December 29, 2014, but dismissed on March 13, 2015, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on June 11, 2015, but partly quoted on September 17, 2015.