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 grounds for this part of the disposition are as stated in the corresponding part of the reasoning of the judgment of the first instance, except for a partial revision as follows. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Section 3-5 of the first 5-7 “A” portion of the “A” portion for the Defendant around June 2017 shall be applied “A” to the Defendant around June 2017; and KRW 1,250,000,000 corresponding to each 1/4 of the above purchase price shall be applied to the instant land, after making their respective transfer value,” respectively.

In the end of Part 9, "(the grounds for each of the above reported tax amounts are different from the necessary expenses and tax amounts of the plaintiff A and the network C)" shall be added to the end of Part 9.

“The heir following the death of June 15, 2018,” in the front of “Plaintiff B” in Part 3, paragraph 12.

From the third bottom to the fourth place, the phrase “102,81,719 won” was added to the phrase “102,881,719 won” (292,472,631 won for the additional tax of KRW 8,504,027 - 207,421 won for the additional tax of KRW 207,432,360), and the phrase “43,954,945 won for the additional tax of KRW 43,495,945 (283,191,037 won for the additional tax of KRW 283,595,299 for the additional tax of KRW 3,947,639 - already paid tax amount of KRW 247,238,030).”

Nos. 1, 11, and 13 of the last 3rd act shall be written with “Nos. 1, 11 through 16”.

2. The grounds stated in this part of the disposition of this case are as follows, and the corresponding part of the reasoning of the judgment of the court of first instance (Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are cited, except for the modification of any of the following matters.

Attached Form No. 4 (not more than 9 pages of the judgment of the court of first instance) stated in the attached Form No. 5 is replaced by the "related Acts and subordinate statutes" attached to this judgment.

The fifth and sixth National Tax Treatment Restriction Act (amended by Act No. 16009, Dec. 24, 2018) is followed.