1. The plaintiffs' appeals against the defendants are all dismissed.

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

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows, and thus, it is acceptable in accordance with the main sentence of Article 420 of the

Defendant B's respective "Defendant B" in the third 6th 6th 6th am and 21th 22th am to "Plaintiff B".

The May 12th of the first instance judgment "The Hongcheon Tax Office of this Court" is regarded as "the Hongcheon Tax Office of the first instance court".

The 5th 19th 19th eth eth 1 in the judgment of the first instance is regarded as "transfer income tax, etc.".

The 6th 13th 13th eth 13th eth 13th eth eth 13th eth eth eth eth eth eth eth eth 1,2,15,17, and 19th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth

The following shall be added to the 8th class nine (9) of the first instance judgment:

【F prepared a confirmation document of April 3, 2019 to the effect that “I and E agreed to take or resolve Plaintiff O’s total capital gains tax and local income tax amounting to KRW 160,000,000” on March 26, 2019 to the effect that “I and E promised to take or resolve capital gains tax of the Plaintiffs, and I have made efforts to make I and I would like to take or lower the capital gains tax of the Plaintiffs due to O’s expenses for reclamation works, etc.,” but it is insufficient to acknowledge the Plaintiffs’ assertion that there was an agreement that “I will bear capital gains tax, etc................” However, the content of each confirmation document alone is insufficient to acknowledge the fact that there was an agreement among the Plaintiffs that “I and E will bear” the Defendants’ capital gains tax.

The 8th 16th 16th 10 judgment of the first instance court shall add “M” to “the Defendant Company” next.

The following shall be added after 8th of the judgment of the first instance.

The plaintiffs are MM who sold Q land around June 26, 2007 to the defendant company.