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 reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is partly dismissed as follows. The reasoning of the judgment of the court of first instance is as follows, except for the addition of the judgment of the plaintiffs as to the assertion at the appellate court, and therefore, it is identical to the reasoning of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of

The second and second houses and their appurtenant lands shall not be deemed to be eligible for non-taxation for one household as a whole, and the second and second houses and their appurtenant lands shall be added "(71,059,900 capital gains tax on the second houses and appurtenant lands of this case; capital gains tax on the second houses and appurtenant lands of this case shall be included; capital gains tax on the first houses and appurtenant lands of this case shall not be imposed on the ground that they are eligible for non-taxation for one household)".

Following the third bottom, “a fact may be recognized” (Article 27 and 28 of the Evidence Nos. 27 and 28 of the Appellate Court additionally submitted at the appellate court) is added to “(Article 27 and 28 of the 1, 28 of the Appellate Court, the purchase price is stated as above, but it appears that the purchase price is changed as it appears to be stated).”

It shall add the details of the relevant Acts and subordinate statutes of this judgment to the six pages or less.

2. Judgment on the plaintiffs' assertion

A. Although the Plaintiff’s assertion Nos. 1, 2 and its appurtenant land are subject to “one household’s non-taxation” as a whole, the instant disposition imposing capital gains tax on the instant second house and its appurtenant land on a different premise is unlawful.

B. Determination 1) Article 89(1)3 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014); and Article 154(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23887, Jun. 29, 2012) “Housing” means the public account book, such as a house ledger.