1. The Defendant’s transfer income tax of 15,052,238 won and special rural development tax of 2008 for Plaintiff A on June 25, 2012 and 334.

1. Details of the disposition;

A. The land owned by the Plaintiffs and two parcels, which were located in the natural green area originally located in the development-restricted zone, but was selected as the priority cancellation area of mid-scale falling, and was changed to the Class-I general residential area upon the Gyeonggi-do’s notice on May 30, 2005 and the development-restricted zone was released and changed to the Class-I general residential area.

B. After that, the instant land is incorporated into the “E business zone” zone of Overcheon City, and a compensation consultation was conducted pursuant to the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects according to the notice of a compensation plan and the notice of public announcement on May 207. During the compensation consultation process, the Sincheon-si: (a) deemed the cancellation of the development restriction zone on the instant land and the alteration into the Class I residential area into the instant public project directly for the purpose of the public project; and (b) presented KRW 187,351,302, and KRW 581,989,716 to the Plaintiff as compensation calculated after assessing the value of the instant land based on the state before the development restriction zone was cancelled; and (c) the Plaintiffs accepted the said compensation presented at Overcheon-si, and completed the registration of ownership transfer in response to consultation; and (d) Plaintiff A paid KRW 12,00,000, KRW 200, KRW 1500, KRW 1005.

C. However, in the adjudication of expropriation with respect to the land adjacent to the instant land, the Plaintiffs filed a lawsuit seeking restitution of unjust enrichment against Sincheon-si, as the land owners, who responded to consultation with the Plaintiffs, including the Plaintiffs, based on the assessment of the state of cancellation of the development restriction zone and determined as KRW 2,430,00 per square meter, based on the status of cancellation of the development restriction zone.

In the first instance court of the lawsuit, the above compensation was returned from the plaintiffs on the ground that the above consultation was legally cancelled due to mistake.