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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On September 15, 2014, the Plaintiffs entered into a real estate sales contract (hereinafter “instant contract”) with C (hereinafter “instant company”) with respect to KRW 20,496/488,04 (hereinafter “instant land”) among the land in Gyeonggi-gu D, Gyeonggi-do; KRW 3.498,000,000; and KRW 300,000,000 on the date of the contract; KRW 700,000,000 on September 22, 2014; and KRW 2.498,00,000,000,000 for the remainder payment as of December 31, 2014; and on the same day, each of the instant contracts issued to the instant company with the name of the addressee, as of KRW 79,496/48,00,000,000,000 for the payment of intermediate payments and remainder.
B. On September 16, 2014, the Plaintiffs received each registration of the ownership transfer with respect to one-half shares of each of the instant land from the instant company, and completed the registration of the establishment of a mortgage with respect to the Plaintiff A and the maximum debt amount of KRW 3.198 million to E.
C. However, on September 26, 2014, E applied for a voluntary auction of real estate with the amount of credit KRW 700 million against the instant land at the Jung-gu District Court. On March 30, 2015, the instant land was sold at KRW 744 million, which is the minimum sale price, at the first sale date.
On May 31, 2015, when filing a preliminary return of capital gains tax base with the Defendant on May 31, 2015, the Plaintiffs reported each transfer margin of KRW 372,050,000,000,000 for each transfer value of 1/2 of the instant land, and each acquisition value of KRW 1.83,0970,000,000 for KRW 1.45,8925,140.
E. However, on the premise that the actual purchase price of the instant land under the instant contract is KRW 300 million under the pretext of this contract, the Defendant deemed each of the acquisition price reported by the Plaintiffs as KRW 23,1975,140,000, and on January 4, 2016, the Defendant did not notify the Plaintiffs of each transfer income tax of KRW 81,621,620 (including additional taxes) that reverts to the year 2015.