1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiffs' claim corresponding to the revoked part shall be revoked.

1. In the first instance trial on July 30, 2014, the Plaintiffs sought revocation of the disposition rejecting correction for KRW 178,887,639 of the capital gains tax for the year 2008 that the Defendant filed with the Plaintiff A and for revocation of the disposition rejecting correction for KRW 11,184,620 of the capital gains tax for the year 2007 accrued to the Plaintiff B. The court of the first instance rejected the claim for revocation of the disposition rejecting correction for the portion exceeding KRW 172,228,630 of the Plaintiff’s lawsuit, and “the Defendant cited the claim for revocation of correction for KRW 172,228,630 of the capital gains tax for the year 208 attributable to the Plaintiff A and for the revocation of the disposition rejecting correction for KRW 11,184,620 of the capital gains tax for the year 207 attributable to the Plaintiff B.”

Since only the Defendant appealed against this, the scope of this Court’s adjudication is limited to the Defendant’s refusal of correction for KRW 172,228,630 of the capital gains tax belonging to the year 2008 and the claim for revocation of correction for KRW 11,184,620 of the capital gains tax belonging to the year 2007 against Plaintiff B (hereinafter “instant disposition”).

2. Details of the disposition;

A. The 1,154 square meters prior to C, D, 906 square meters prior to D, and 19/60 equity shares out of 613 square meters prior to E, Macheon-si, the Plaintiff owned by the Plaintiff B (hereinafter “instant land”; hereinafter “instant land”) was located in a natural green area which is a development restriction zone, but the designation of a development restriction zone was revoked on May 30, 2005, and was changed to a Class-I general residential area.

B. Since then, the key land in this case was incorporated into the GB expansion project district in the GB in the City of Overcheon-si, the Plaintiffs followed a compensation consultation pursuant to the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects between Overcheon-si and the Plaintiff A to sell the land of this case for KRW 1,625,340,00 (= KRW 714,834,000 of the instant land 10,506,000), and the Plaintiff B to sell the land of this case for KRW 163,252,116.