All of the plaintiffs' claims are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

1. Details of the disposition;

A. On December 14, 201, Plaintiff A, B, and C (hereinafter “the Plaintiffs”) jointly acquired each of the land and housing located in Geumcheon-gu Seoul Metropolitan Government E (hereinafter “first real estate”) and the Plaintiff A, and D (hereinafter “the Plaintiffs 2”) located in Geumcheon-gu Seoul Metropolitan Government (hereinafter “the building to be newly built on the ground”) and jointly removed the building to be built on the said land and housing (hereinafter “second real estate”) on December 21, 201, and decided to jointly remove the building to be built on the said land and to newly build and sell multi-household housing (hereinafter “second real estate”) by combining the first real estate.

(hereinafter referred to as the “First Business” and “Second Business” in accordance with the sequences of real estate related to each of the above businesses that newly build and sell multi-household housing after removing existing buildings. (b) In combination, each of the instant businesses is referred to as “each of the instant projects”).

The approval date of use and the year of commencement of sale of each real estate of this case are as follows.

Section A 34% of real estate A 1 in the year of sale (sale price) in the year of approval for the commencement of the business (sale price) on the date of the approval for the commencement of the business in accordance with the business registration ratio of joint business operators (sale price) 2011.4.19 (3. 15. 2013. 19. 2012. 2013 (2,278,000,000) B 33% C 33% in Category A 2 real estate A 50% in November 15, 2013 (1,20,000,000) 50% in D 20% in November 8, 2013 (3. 1: 200,000 won in each real estate of this case)

다. 이 사건 각 사업 과정에서 기존 건물을 철거하면서 고철, 샷시, 스테인리스 스틸 등(이하 합하여 ‘이 사건 부산물’이라 한다)이 발생하자, 제1 원고들은 제1 부동산과 관련된 부산물을 2012. 1.경 소외 G에게 2,256,500원에, 제2 원고들은 제2 부동산과 관련된 부산물을 2013. 9.경 위 G에게 1,288,150원에 각 판매한 후, 이 사건 각 부동산의 분양수입금액이 발생한 해당연도 직전 과세기간에 구 소득세법 시행령(2013. 2. 15. 대통령령 제24356로 개정되기 전의 것, 이하 ‘구 소득세법 시행령’이라 한다) 제143조 제4항...