1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Nonparty C is the mother of the Plaintiffs, and the Plaintiffs are South Korea.

B. C’s husband, and the network D’s father of the Plaintiffs died on or around January 2003.

C. On March 23, 2006, the Plaintiffs received the registration of ownership transfer on March 23, 2006 due to the inheritance due to the agreement division with respect to each 2/7 share, as to the share of 3/7 shares in E, E, 3424 square meters, F, 1248 square meters, G, 2748 square meters (hereinafter “instant land”).

On March 12, 2009 with respect to the whole land of this case, the establishment registration of a mortgage of KRW 300,000,000 with respect to the maximum debt amount of KRW 300,000 with the debtor H and the mortgagee I was completed, and on February 4, 2010, the establishment registration of a mortgage of KRW 78,00,000 with respect to the maximum debt amount of the debtor H and the JW Co., Ltd. was completed.

(hereinafter referred to as the “the establishment registration of a mortgage of this case” in combination with the above two establishment registration of a mortgage of this case.

On March 25, 2010, the mortgagee I filed an application for the commencement of voluntary auction on the land of this case with the Goyang-gu District Court of Jungyang-gu, K, and the land of this case was sold by voluntary auction on October 25, 2010.

F. On December 31, 2010, the Plaintiffs reported capital gains tax calculated as KRW 7,853,199, respectively, from the sale of the instant land. On June 9, 2011, the Defendant issued a revised notification of KRW 14,795,800 for capital gains tax corresponding to the year 2010 by removing the Plaintiffs from applying for partial reduction or exemption.

G. On October 27, 2017, the Plaintiffs filed a lawsuit seeking damages (Seoul District Court Decision 2017Da115103, Incheon District Court Branch Decision 2017Da115103) on the ground that “C had registered the establishment of the instant neighboring establishment without the consent of the Plaintiffs.”

On April 25, 2018, the above court rendered a favorable judgment in favor of the Plaintiffs (hereinafter “instant final judgment”) to the effect that “C shall pay each of the Plaintiffs KRW 50,000,000 and its delay damages,” and the above judgment was rendered.