1. On July 29, 2019, the Defendant issued a disposition rejecting the correction of the tax base and the amount of capital gains tax against the Plaintiffs.

1. Details of the disposition;

A. On November 15, 2012, E, as the husband of Plaintiff A, and the father of Plaintiff B, C, and D, acquired each of the 1/2 shares of the Plaintiff’s husband and the Plaintiff’s 1/2 shares in the instant land, among the 4,276m2, G 53m2, H 307m2, H 21m2, and I 21m2 (hereinafter “instant land”). On the same day, J acquired each of the remaining shares in the instant land on the grounds of sale.

(B) Of the instant land, all of the above shares of JJ are combined (hereinafter referred to as “J shares”).

E died on April 25, 2014, and accordingly, the plaintiffs acquired 1/2 shares of the land in this case as inheritance shares.

(hereinafter referred to as “Plaintiff’s share” by aggregating all of the Plaintiffs’ shares in the instant land.

After that, on July 4, 2014, a decision to commence voluntary auction was rendered on the share of the Plaintiffs upon a request for auction by a mortgagee, and on October 30, 2015, the share of the Plaintiffs was sold in total to KRW 1,370,00,000.

As to the transfer of the shares of the Plaintiffs, the Plaintiffs reported and paid KRW 87,766,610, which was calculated by adding acquisition tax to the amount of 925,00,000,000 which is secured by the shares of the Plaintiffs, as acquisition value, KRW 938,352,537.

On the other hand, J's share is "K (hereinafter referred to as "K") on September 9, 2015 due to "trade on August 3, 2015".

(3) On December 2, 2015, K reported the transfer income tax of KRW 1,262,829,773 calculated by applying the transfer value to the sum of KRW 1,262,829,773, including the transfer income tax agreed to pay KRW 1 billion and the amount of KRW 338,811,471, which is the buyer. Meanwhile, K and J reported the transaction of J shares to the head of office office office office office office of Pyeongtaek-si in relation to the transaction of the J shares on September 9, 2015, and issued the certificate of completion of report (No. 6) accordingly.