1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

purport, purport, and.

1. The reasoning of the judgment of the court of first instance is as follows: (a) the dismissal of the judgment of the court of first instance or the addition of the judgment on the plaintiffs' arguments in the following paragraphs is identical to the ground of the judgment of the court of first instance; and (b) thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2 The phrase “the instant land” shall be regarded as “each of the instant land,” which shall be eightth below.

6th, the phrase “the amount of compensation has been determined” is the phrase “the amount of compensation has been determined” (it is difficult to see that the price formation factor is significantly superior to each land of this case even according to the fact inquiry with the Mayor of the Seoul Special Metropolitan City and the head of Gwangjin-gu.).

2. Additional determination

A. First of all, the plaintiffs should recognize the amount of KRW 3.2 billion, which is the sales price of April 26, 2008, concluded between E, F, and G, on the date of commencing the inheritance, as the market price, prior to the determination on the market price of each land of this case. Even if not, since the sales contract of April 26, 2008, which was concluded on April 26, 2008 to be responsible for and resolving the provisional registration and seizure, the purchaser agreed to be responsible for the provisional registration and seizure, the above transaction price of KRW 3.2 billion, plus KRW 1,834,793,793,170, which is confirmed as the amount of debt related to provisional registration and seizure, should be recognized as the market price, and 4.7 billion, which is the sales price of August 9, 2005, which was concluded between E and R, should be recognized as the market price.

Article 60(1) of the Inheritance and Gift Tax Act provides that the value of the pertinent property shall be based on the “market price” as of the evaluation base date, and the “market price” referred to in this context refers to the value that is generally accepted when a transaction takes place freely between many and unspecified persons, i.e., an objective exchange price formed through a normal transaction, and where there is a transaction of the relevant property, it constitutes “the transaction price” as provided in Article 49(1)1 of the Enforcement Decree of the Inheritance and Gift Tax Act, and the