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.

1. The reasoning of the judgment of this court concerning this part of the developments of the disposition is the same as the corresponding part of the judgment of the court of first instance (from 2, 17 to 4, 10) except for dismissal or addition as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The "F" of the 2nd 17th , 3th 4th , and 3th 17th , shall be raised to "Plaintiff F."

3. The Plaintiff B’s “Plaintiff” in the 3th page 1 shall be removed from “ Net B (Death August 1, 2015)”, and the Plaintiff B shall be replaced by “The Network B”.

At the end of three pages, “(the Plaintiff F was married on January 5, 1979 with the net B, but on May 10, 2010, married again on February 20, 2014)” shall be added.

3. The part of 14 pages 14 shall be deleted.

4. Each part of 1 to 3 parallel, 4 to 6 parallel parallel shall be deleted.

4. The following shall be added to 8 pages:

f. Meanwhile, on August 19, 2016, the head of the New Mine District Tax Office reduced or corrected each gift tax on the Plaintiff on August 19, 2016, and the head of the relevant tax office on August 11, 2016, as indicated in the “main tax” column and “additional tax” column in the separate disposition list No. 1 as to the Plaintiff B and C (hereinafter referred to as the “assessment disposition of each gift tax of this case”).

(2) On August 11, 2016, the director of the tax office having jurisdiction over the Plaintiff-D’s transfer income tax to reduce or correct the transfer income tax as indicated in the “principal tax” column and “additional tax” column of the same list (hereinafter the remaining part of the reduced portion is referred to as “instant disposition of imposition of transfer income tax”. The imposition of each gift tax of this case and each disposition of imposition of transfer income tax are referred to as “each of the instant dispositions”

) Note 4 9 (based on recognition) add “No. 19, No. 6, and No. 7 of A” to column 9

2. Whether each of the dispositions of this case is legitimate

A. The summary of the plaintiffs' assertion 1) E is about January 2008, 2008, the land I in Osan City (hereinafter "the construction site in this case").

J (hereinafter referred to as “instant building”)

(b).