1. The plaintiffs' appeal is 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 the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for dismissal or addition as stated in paragraph (2) below, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Parts to be removed or added;

A. From 5 to 14, the part that “it is difficult to accept the Plaintiffs’ claims, as there is no “,” is as follows.

Therefore, it is difficult to view that the Plaintiffs’ claim for reimbursement of KRW 290,906,096 and KRW 231,765,014 paid by Plaintiff A as capital gains tax for the year 2006 have occurred, and the Plaintiffs’ claim on the premise that the transfer income tax for the year 2006 was corrected to KRW 0,000 cannot be accepted. As such, even if the transfer income tax for the year 2006 was deducted as part of the global income tax for the year 2009 without correcting the reduction to KRW 0,000, the above amount was reduced as a measure to reduce the burden on the taxpayers, and to promote the Defendant’s convenience of collection, and thus, it cannot be deemed that the comprehensive income tax for each of the above tax amount was paid, and that it was still paid as capital gains tax for the year 2006, the Plaintiffs’ claim on the global income tax for the year 2006 cannot be accepted. The Plaintiffs’ claim on the global income tax for the year 20094.

(b) for six pages 4, the following shall be added:

Meanwhile, in the decision of the above Supreme Court, the plaintiffs "Plaintiff A981,982,210 won" is "Plaintiff A290,906,096 won."