1. All appeals filed by the plaintiffs are dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The plaintiff's grounds for appeal citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are recognized as legitimate in examining the evidence submitted to the court

Accordingly, the reasoning of the judgment of the court on this case is the same as that of the judgment of the court of first instance except for any addition or dismissal below. Thus, this court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

From the third side of the judgment of the first instance, the term “assumptive 8” is referred to as “each of the instant sales contracts,” and each of the above sales contracts is referred to as “each of the instant sales contracts.”

From the third side of the judgment of the first instance, the third to fourth is as follows.

“2) At the time of the instant report, the Plaintiffs included the amount equivalent to the Plaintiff’s share in total of KRW 630,168,948, total acquisition value of the instant appurtenant building and the cost of removal of the instant appurtenant building in the necessary expenses.

3) However, since the Defendants removed the instant appurtenant building not included in the instant transferred asset, deeming that the key issue amount is not included in the necessary expenses, and excluded the key amount from the necessary expenses (excluding the cost of removal of the instant appurtenant building).

(3) On November 1, 2017, the lower court determined and notified the Plaintiff on November 1, 2017 of the amount of tax payable by the Plaintiffs, and the lower court determined and notified the Plaintiff B of the increase in KRW 128,094,290 of the transfer income tax corresponding to the year 2014 (hereinafter collectively referred to as “instant disposition”).

(1) On the fourth and sixth pages of the first instance judgment, the following is added.

【4) On January 29, 2018, the Plaintiffs dissatisfied with the instant disposition and filed an appeal against the Defendants with the Tax Tribunal on January 29, 2018, but the Tax Tribunal dismissed the appeal on April 25, 2018.

Part VI of the judgment of the first instance is "A."