1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court should explain this part of the grounds for the judgment of the court of first instance are the same as the reasons for the judgment of the court of first instance. Thus, this part of the reasons are cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of

2. Whether the disposition is lawful;

A. The plaintiffs alleged that they reported and paid acquisition tax with the initial acquisition value of the real estate of this case as KRW 5,370,000,000,000, but the above amount was false and increased for the convenience of loans, and the actual acquisition value is KRW 4,17,00,000.

The acquisition tax base of the instant real estate should be determined according to the actual transaction amount, so the instant disposition rejecting the Plaintiffs’ request for correction is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. Determination 1 A) In fact, between Plaintiff A and C and D, the seller of the instant real estate, the following content was prepared: (a) the statement of succession to and subrogation for the obligation of October 2016 (hereinafter “the statement of subrogation”) was prepared.

Upon entering into a sales contract, C, D, and 1 other parties to the instant real estate, C, the current owner of the instant real estate, and C, D, the former owner of the instant real estate, succeeded to and reimburseing the obligation of the Plaintiff A, the buyer, who was the former owner, at the time of the purchase of the instant real estate.

B) H’s letter of waiver of cash (hereinafter “Ch”) dated November 11, 2016, with the following content as follows: (a) the letter of waiver of cash (hereinafter “Ch”) refers to the letter of waiver of cash.

- Upon entering into a sales contract for the instant real estate, the Plaintiff A and H agree to waive the amount of KRW 1.2 billion for the buyer’s subrogation to H as follows and do not raise any civil or criminal objection in the future. - Plaintiff A and H agree to offset the amount of loss incurred as a broker by the Plaintiff A and the buyer of the instant real estate against the said amount of subrogation. (C) On August 22, 2018, Plaintiff A and H agree to offset the amount of loss by the said subrogation.