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: (a) leased 3% of the interest rate of KRW 200 million on March 22, 2006 to C (4% of the interest per annum) and from March 22, 2006 to June 22, 2006; (b) securedly, the Plaintiffs were granted a right to collateral security on the land of Kimpo-si D, Kimpo-si, 476С, E, 1,083С, and 751С prior to F. (hereinafter “the instant land”).

② The Plaintiffs lent KRW 60 million on June 20, 2006.

③ On June 4, 2007, the Plaintiffs leased KRW 30,000,000 as interest rate of KRW 150,000,000 from June 4, 2007 to September 22, 2007: from June 4, 2007 to September 22, 2007; and as security, the Plaintiffs was set up a collateral on the instant land

(hereinafter above, 1, 2, 3 together with loan claims (hereinafter “instant loan claims”). B.

C In order for C to fail to repay the instant loan claims, the Plaintiffs filed an application for voluntary auction on the instant land (In Mancheon District Court Branch G), and purchased the instant land in KRW 800 million in the auction procedure.

In the distribution schedule drawn up on September 2, 2010, the amount of dividends of the plaintiffs (the mortgagee of the right to collateral security or creditor of the claim of this case) is stated as the cause of 585 million won.

The Plaintiffs paid the sale price, excluding the amount of KRW 585 million to be distributed on the date of distribution, and completed the registration of ownership transfer on the instant land.

C. On May 3, 2016, the Defendant imposed global income tax of KRW 38,50,000 (including additional tax) on Plaintiff B on September 7, 2016, on the following grounds: (a) the amount of KRW 585,00,00 in excess of the principal amount (i.e., KRW 410,000,000; (b) the interest income accrued to the Plaintiffs in 2010, in which the Plaintiffs received dividends; and (c) on May 3, 2016, the Defendant imposed global income tax of KRW 3850,00 (including additional tax) on Plaintiff B.

The plaintiffs filed a request for examination with the Commissioner of the National Tax Service on December 29, 2016, and the Commissioner of the National Tax Service (the period of 15 days or more shall be calculated as one month).