1. The plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On March 11, 2003, the Plaintiffs received each 1/2 equity share from his father C, his father C, Jung-gu, Seoul, 154.5 square meters and E large 1726.2 square meters (hereinafter “each of the instant real estate”).

(hereinafter “instant donation”). (b)

On April 7, 2017, the Plaintiffs entered into a sales contract with F Co., Ltd. with respect to each of the instant real estate at KRW 48,00,000,000, and completed the registration of transfer with F Co., Ltd. on August 28, 2017.

C. On October 30, 2017, the Plaintiffs reported and paid KRW 7,405,028,880, each of the capital gains tax calculated by applying the acquisition value of KRW 2,538,00,000, which is the amount equivalent to the Plaintiffs’ shares, at the respective standard market prices of KRW 5,076,160,000 at the time of donation of each of the instant real estate.

On November 15, 2017, the Plaintiffs requested an appraisal business entity of two locations to calculate the value of each of the instant real estate as of March 11, 2003, which was at the time of donation, as of March 11, 2003. As a result of the appraisal, the Plaintiffs were calculated as totaling KRW 9,740,924,00 and KRW 9,872,701,00.

E. The Plaintiffs are D.

Of KRW 9,806,812,50, the average price of the appraisal value calculated as stated in the same paragraph, the amount of KRW 4,903,406,250 (hereinafter “instant appraisal value”) equivalent to the Plaintiffs’ share is deemed as the market price of each real estate of this case, and the transfer income tax is calculated based on the acquisition price, and thereafter, the amount of the transfer income tax already reported and paid on May 14, 2018 was charged for the reduction or correction of the amount of the transfer income tax to be reduced to KRW 6,57,164,693, and the specific details are as follows.

Detailed details of request for reduction or correction: Transfer income tax amount refunded for capital gains tax, which was re-calculated for the initial acquisition value of the original return upon request for correction: 2,538,08,080,004,903,406, 2507, 405, 028, 806, 577, 164, 693 827, 864, 187

F. On May 14, 2008, the Defendant rejected the Plaintiffs’ request for correction on the ground that the instant appraisal value does not fall under the appraisal value assessed within three months before or after the standard date of appraisal, and it cannot be deemed as acquisition value.