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.

Details of the disposition

On December 28, 2006, with respect to the registration of ownership transfer in the name of 12 persons, including the plaintiffs on December 20, 2006 (the total transaction value of 551,250,000 won on November 20, 2006, which was 21487/7/72893 of the plaintiff's co-ownership shares, 1819/72893 of the plaintiff's co-ownership shares), with respect to the whole co-owners' share, the registration of ownership transfer in the name of oil cooking Co., Ltd. (the cause of the registration) was completed on June 26, 2007 (the sale on May 30, 2007, the transaction value of 80,000,000 won).

On September 2007, the Plaintiffs reported and paid the transfer income tax on the Plaintiffs’ co-ownership shares among the forest land of this case as follows.

(5) The acquisition value and transfer value are the amount calculated by multiplying the plaintiffs' co-ownership share by 51,250,000 won on the above registry and 800,000,000 won on the above registry. The plaintiff A: acquisition value / transfer value 162,494,461 won on June 28, 2006 / transfer value 235,819,626 won (actual transaction value) / Transfer value 235,230,165 won / Transfer Income Tax 37,638,09 won on the ground that the plaintiff's co-ownership share of 700,000 won on the date of acquisition / transfer 13,756,100,000 won on the grounds that the amount of transfer income tax reverted to the plaintiff's co-ownership share of 305,000,0000 won on the grounds that the amount of transfer income tax reverted to the plaintiff's 13,539,09,05,05,09.

Plaintiff

A shall be above.