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.

The reasoning of this court's ruling of the first instance court is as follows: (a) the reasoning of the judgment of the first instance is the same as that of the first instance court, except for the parts to be determined additionally in the following paragraphs, and thus, (b) Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. The 7th parallel "O. 4, 2002" means "O. 16, 2002", "transfer" in 8 and 9, "as sold", and "2012." in the 9th parallel shall each be "O. 2002."

The Plaintiffs asserts that even if the transfer value of the instant land is KRW 960,000,000, the transfer value of the instant land was KRW 160,000,000 among them, it was accepted as a broker’s recommendation and disbursed as necessary expenses.

However, there is no evidence to acknowledge the plaintiff's assertion (the result of each court's order to submit financial transaction information of this case does not appear at all to accept a large amount of introduction fees in N and I's financial transaction at the time of transfer of the land of this case). Rather, it is difficult to agree with the empirical rule that the payment of 160,000,000 won is excessive compared to the transfer price and is paid as the introduction cost of a high rate and a large amount of amount.

The above assertion by the plaintiffs is without merit.

The decision of the first instance court in the decision is justifiable.

All appeals by the plaintiffs are dismissed.