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 July 5, 1996, the Plaintiffs purchased each of 731.7 square meters and 244 square meters between Plaintiff A, respectively, from Hyundai Heavy Industries Co., Ltd. (hereinafter “Seuri Heavy Industries Co., Ltd.”), and completed the registration of ownership transfer for this, among the land of this case (hereinafter “instant land”).

B. On January 27, 197, the Plaintiffs newly constructed the instant building on the instant land and completed the registration of ownership preservation on each one-half portion of the said building on January 27, 1997. On May 9, 2013, the Plaintiffs sold the instant land and the instant building to Dongsan Marte Co., Ltd for KRW 6.2 billion, and Dong Ulsan Marte Co., Ltd completed the registration of ownership transfer on the instant land and the instant building on August 5, 2013.

C. On October 31, 2013, when filing a preliminary return on capital gains tax on the instant land and building with the Defendant, the transfer value is KRW 6.2 billion, which is the actual transaction value, and the acquisition value is KRW 2,103,474,90, which is the conversion value, considering the case where the actual transaction value cannot be confirmed. Accordingly, Plaintiff A paid capital gains tax of KRW 729,580,570, and Plaintiff B paid capital gains tax of KRW 302,083,406, in proportion to the respective shares of the Plaintiffs.

From March 10, 2014, the defendant

3. Around 28, an on-site investigation was conducted on the Plaintiffs’ capital gains tax, and thereafter, a prior notice of taxation was given to the Plaintiff Company A to additionally impose capital gains tax of KRW 61,712,230, and capital gains tax of KRW 20,507,890 on April 2, 2014 on the grounds that the actual transaction price of the instant land was confirmed as KRW 431,384,680.

E. On April 15, 2014, the Plaintiffs filed a request for each pre-assessment review with the Defendant. However, on May 22, 2014, the Defendant decided that the Plaintiffs’ allegations were groundless, and on June 1, 2014, issued a disposition imposing capital gains tax of KRW 61,712,230, and capital gains tax of KRW 20,270,892 to the Plaintiff A in accordance with the aforementioned scheduled taxation notice.

(f) The Plaintiffs on August 2014.