1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On November 8, 2002, Plaintiff A acquired the pertinent land by inheritance through an agreement division and by dividing it into D 7,888 square meters and G 2,498 square meters on December 26, 2012. D land was divided into D 7,888 square meters and G 2,498 square meters, and land was divided into D 7,888 square meters and G 2,498 square meters.

B. On January 24, 2005, Plaintiff B, the spouse of Plaintiff A, received E and F land from the Plaintiff, and on December 26, 2012, E was divided into KRW 2,235 square meters and KRW 1,220 square meters prior to H, and on January 22, 2013, F land was divided into KRW 207 square meters and KRW 279 square meters.

C. As the instant land, etc. was incorporated into a site for J development projects implemented in the Seoan City, the instant land, etc. was successively expropriated from April 13, 2011 to April 28, 2016. The Plaintiffs reported and paid the transfer income tax calculated by setting the acquisition price of each publicly assessed individual land price as at the time of acquisition according to the following table:

6. 29/16. 3. 4. 2. 4. 8. 2. 3. 4. 1. 2. 3. 4. 1. 6, 279, 315. 152, 780, 689, 300 3. 309, 607. 837. 83. 4. 4. 162. 3. 3. 4. 5. 4. 1. 2. 3. 5. 2. 3. 42. 1. 1. 3. 5. 2. 42. 3. 1. 46. 4. 1. 3. 5. 4, 207 . 3. 4. 166. 3. 4. 1. 7. 7. 165 38. 2, 2014 3. 16. 7. 7. 38. 4. 7.