1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3.Paragraph 1 of the text of the judgment of the court of first instance.

1. Details of the disposition;

A. On June 12, 2015, the 489 square meters in Gwangju-dong, Gwangju-gu, was designated as a cadastral resurvey project district in accordance with the Special Act on Cadastral Resurvey (hereinafter “cadastral resurvey Act”). The boundary of the land was determined through a cadastral survey and the area on the cadastral record increased to 631.3 square meters.

(hereinafter referred to as the “instant land”) b. Gwangju Dong-gu C, Gwangju-gu, 631.3 square meters after completion of the cadastral resurvey.

The above cadastral resurvey project was completed on August 10, 2017, and accordingly, the land cadastre of this case was newly prepared, and the defendant imposed and notified the adjustment amount following the increase in the area of the cadastral resurvey project to D, who is the co-owner of the land of this case, on September 5, 2017.

C. Meanwhile, on the other hand, on December 30, 2016, the procedure for compulsory auction (U.S. District Court E) was initiated with respect to D’s 1/4 shares among the instant land. At that auction procedure, an appraisal report according to the current status before the cadastral resurvey was prepared on January 24, 2017, and the Plaintiffs received a successful bid for each of the said shares of D on September 6, 2017, which is after the completion of the cadastral resurvey.

The Plaintiffs paid in full the proceeds from sale on October 10, 2017, and completed the registration of ownership transfer on October 17, 2017 with respect to each of the instant land 1/8 shares.

E. On November 24, 2017, the Defendant imposed KRW 6,314,570 on Plaintiff A, and KRW 6,314,560 on Plaintiff B, respectively, on the ground that the Plaintiffs are successors to the instant land share (hereinafter “instant disposition”).

F. The Plaintiffs filed an objection against the instant disposition, but dismissed on or around February 22, 2018, and filed an administrative appeal to revoke the said decision of dismissal, but was dismissed on May 31, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 6, Eul evidence 3 (including provisional number), 4, 6, 7, 12 through 15, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. Prior to the amendment by Act No. 14800 on April 18, 2017, the Plaintiffs’ assertion was made.