1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On November 17, 2003, Plaintiff A and Plaintiff B purchased 1/2 of the share of 364.6 square meters of the land in Jongno-gu Seoul Metropolitan Government, Jongno-gu Seoul Metropolitan Government (hereinafter “the instant land”) and of her ground-building building in KRW 1,215,00,000,000, and then requested the construction of the Han-style Building to the Mama General Construction Co., Ltd. (hereinafter “D”) for the construction of the new residential facilities (hereinafter “the instant building”) in 2005, while the construction of the instant land and the instant building was under way, Plaintiff B transferred the instant land and the instant building to the Seocho Construction Industry Co., Ltd., Ltd., and reported and paid KRW 11,082,350, capital gains tax for the instant land only for the instant land.

[In form, with respect to the instant land and the instant building, the Plaintiffs transferred the instant land to E on August 1, 2006, and F transferred the instant land to Seocho Construction Industry Co., Ltd. on the same day. However, the substance of the said transaction was merely a mere fact that the Plaintiffs acquired a corporation E, a corporation dissolved and registered for the purpose of evading capital gains tax when transferring the instant land and the instant building to tin Construction Industry Co., Ltd., and entered as a formal party, which eventually became final and conclusive that the Plaintiffs would transfer the instant land and the instant building directly to tin Construction Industry Co., Ltd. (Supreme Court Decision 2012Du19274 Decided July 25, 2013).

On December 8, 2011, the Defendants recognized only 326,275,020 won, which is part of the amount claimed as necessary expenses by the Plaintiffs, as necessary expenses. On December 8, 2011, the Defendants issued a disposition of imposition of capital gains tax of KRW 125,348,234 (including additional tax of KRW 55,386,016), which reverts to the Plaintiff in 2006, and on December 8, 201, the Defendants issued a disposition of imposition of capital gains tax of KRW 125,348,234 (including additional tax of KRW 5,386,016; hereinafter the above two dispositions of imposition of capital gains tax of KRW 125,348,234 (including additional tax of KRW 55,386,016).

C. Meanwhile, as the contract for construction that the plaintiffs requested to D was rescinded in the middle of the contract, the plaintiffs.