1. On June 5, 2015, Nonparty C’s revocation of each gift agreement entered into with the Defendants respectively.

2. The Defendants, each of whom is 150.

1. Basic facts

A. C’s sale of each of the instant lands 1) Nonparty C is a Dri-si on August 12, 1981 (hereinafter “Dri-si”), Kimpo-si, Kimpo-si, 1981.

(2) On January 28, 2015, with respect to Nonparty G and E on January 28, 2015, with respect to Nonparty G and E on June 651 square meters, each of the sales contracts stipulating that each of the sales proceeds was KRW 570,000,000 for Nonparty H and F on KRW 651 square meters (hereinafter “the instant sales contract”).

(2) According to each of the instant sales contracts, each of the instant lands (hereinafter “each of the instant lands”) was changed from “the previous land to “the building site,” to “the building site,” on April 14, 2015, and on May 15, 2015, each of the instant lands (hereinafter “each of the instant lands”) was registered on May 15, 2015 with respect to the building site of 651 square meters prior to E, and on the building site of 651 square meters prior to F.

B. C’s report and payment of capital gains tax (1) around May 15, 2015, upon request to I for tax counseling related to capital gains tax, and according to C’s consultation with C, I calculated capital gains tax on sales of each land of this case as KRW 55,807,504; 2) C constitutes farmland for eight (8) years on June 30, 2015 and July 31, 2015, and thus, Article 66(9) of the Enforcement Decree of the Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) (i) Article 69 of the Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) (the reduction of capital gains tax on one’s own farmland) (hereinafter referred to as “agricultural corporation prescribed by Presidential Decree as its main business”).

(ii)in the case of transfer to another person by no later than December 31, 2015, by the method prescribed by Presidential Decree, for not less than three years.