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 June 9, 2010, the Central Regional Tax Office found that D transferred the land and buildings of Gyeyang-gu Incheon E (hereinafter “instant real estate”) to KRW 770,218,276 on June 9, 2010 and confirmed that D deposited KRW 601,006,00 among the 670,218,276, which it received as the balance, to the following persons, including the Plaintiffs.

(Personal Relations, Amount, method of receipt, etc. are as shown in Table 1). / [Attachment 1] The relation between the payee D and G is marital relation, and there is K (Nam) and I (n), the spouse of K is F, and the spouse of the I is J.

Plaintiff

A and B are the relationship between F and F, and the plaintiff C is the mother of A, B and F.

(1) On June 17, 2010, Plaintiff A company’s money (D) deposited from 0,003,000 D New Bank account to A national bank account on June 22, 2010, and deposited Plaintiff B’s money to 0,000,000 on June 21, 2010 and A National Bank account on June 25, 2010 (F’s 10,000,000,000 6,000 6,000 20,000 20,000 6,00 20,000 6,00 , 20,00 , 20,000 , 20,00 , 20,00 , 20,000 , 20,00 , 20,00 , 20,00 , 30,00 , 20

B. Accordingly, the Defendants determined that the amount of KRW 120,00,000 received by Plaintiff A, KRW 200,000,000 received by Plaintiff B, and KRW 100,00,000,000 received by Plaintiff C (hereinafter “instant key money”) was the amount received by Plaintiff C to the Plaintiffs, and the head of Defendant Gangseo-gu Tax Office on August 12, 2014 determined that the amount was the amount that the Plaintiff donated to the Plaintiffs. The head of Defendant Gangseo-gu Tax Office was the Plaintiff on August 12, 2014, gift tax of KRW 20,97,600, and Defendant Pyeongtaek-si Tax Office on August 12, 2014.