1. The instant lawsuit shall be dismissed.

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

1. The Plaintiffs asserted that they concluded a sales contract with each of the 1/2 shares (hereinafter “each of the instant real estate”) in Ulsan-gun, Ulsan-gun, Ulsan-gun, with each of the 1/2 shares (hereinafter “each of the instant real estate”) from the Defendant, with each of the purchase price of KRW 65 million (hereinafter “instant sales contract”), and paid the said price to acquire ownership.

However, the Defendant reported the transaction price at a lower price than the actual transaction price. Accordingly, the Plaintiffs were subject to the imposition of a large amount of capital gains tax compared to the case where the acquisition price is calculated by the actual transaction price at the above transaction price.

Therefore, in order to revoke the above disposition of capital gains tax, the actual transaction of the sales contract of this case is sought to confirm.

2. Judgment on the defendant's main defense

A. The defendant's lawsuit of this case is nothing more than seeking confirmation of facts, not legal relations, and there is no benefit of confirmation.

B. The lawsuit for confirmation of judgment is permitted only when it is the most effective and appropriate means to obtain a confirmation judgment against the defendant to eliminate such apprehension and danger, and thus, it cannot be viewed as a lawsuit for confirmation. The fact that the acquisition value of each real estate of this case is KRW 65 million is not the rights or legal relations of the plaintiffs, but the fact that the acquisition value of each real estate of this case is not the rights or legal relations of the plaintiffs, and thus cannot be viewed as the subject of confirmation lawsuit.

3. As such, the instant lawsuit is unlawful and thus dismissed.