1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs are those who own 1/2 shares in the Nam-gu Seoul Metropolitan Government C Dae-gu and 1/2 shares in the part of the building (excluding the 5th floor) and the part of the building (excluding the 5th floor), 280m2m2, D large 496.2m2, 5m2, 666m2, 5m2, 66.8m2, 5m2, 296m2, 296.5m2, and 1/2 of the aggregate buildings in Jeondong-gu, Gwangju Metropolitan City (hereinafter “former Real Estate”).

B. In the presence of G on October 1, 2009, the Plaintiffs entered into an exchange contract with H, I, J, and the name on the registration, which is jointly owned by H, I, and J, but the Plaintiff paid KRW 150 million,00,000,000,000,000 for the additional payment of KRW 1.5 million,00,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00.

The appraised value of the plaintiffs H et al. (G) of the owner of the subject product Jeonju Real Estate in Busan: 2,070,000,000,000 1,500,000,000,000,000,000 of the subject product in succession (original) bank loans 1,180,000,000,000 (bank) 1,20,000,000 (bank) 3,200,000,000 lease deposit 20,000,000-180,000,000 net asset value of 870,000,000,600,0000,620,0000,620,0000,000, 40,700,0000 won (bank)

C. As a result of the investigation of capital gains tax on the Plaintiffs, the Defendant decided and notified the Plaintiffs B of May 12, 2015 on the ground that the Plaintiffs did not report capital gains tax after the instant exchange contract, and on June 5, 2015, the Defendant corrected the capital gains tax of KRW 467,931,09 for each of the Plaintiff A of June 5, 2009 on the transfer income tax of KRW 467,931,09 for each of the Plaintiffs’ Busan Real Estate as zero won

(hereinafter referred to as “instant disposition”) d.

The plaintiffs filed an appeal after filing an objection. In the process, the defendant filed an appeal on October 2015.