1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The deceased C (hereinafter "the deceased") completed the registration of ownership transfer on February 18, 1992 with respect to D Apartment Nos. 128, 14, and 1402 (hereinafter "D apartment") in Sung-si, Sung-si (hereinafter "the D apartment") as the Suwon District Court Branch Branch of Sung-nam Branch of Branch of Branch of Branch of Branch of Branch of Branch of Branch of Branch of Branch of Branch of District Court (hereinafter "Subdivision") No. 7750. The deceased on September 8, 2001. The deceased died on September 8, 201. The deceased's heir was his spouse E, E, F and the plaintiffs (the shares of inheritance are 3/9, F and 2/9, and the deceased's inheritance due to the death of the deceased were hereinafter "the inheritance of this case"). The plaintiffs and the plaintiffs' mother, E, N.F. were transferred on March 18, 201, and the Plaintiff transferred the registration of ownership transfer to G No. 241098.38.

According to the above, the date of the settlement of the price for the transfer of this case shall be February 14, 2011)

E. On December 26, 2011, the Plaintiffs deemed that the instant transfer constitutes one house non-taxation for one household as to the instant transfer, and subsequently filed a return after the deadline for capital gains tax (hereinafter “instant report”).

F. On February 1, 2013, the Defendant denied the Plaintiffs’ claim on one house against the instant report, and issued each disposition imposing KRW 36,794,650 to the Plaintiffs, without distinguishing each of the Plaintiffs, as capital gains tax belonging to the year 2011 by excluding the special long-term holding deduction, and imposing KRW 36,78,80 to the Plaintiff, and to the Plaintiff B (hereinafter “instant disposition”).

G. The Plaintiffs are the Plaintiffs.