1. All of the plaintiffs' claims are dismissed.

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

1. Circumstances of the instant notice of payment;

A. On June 17, 2000, Plaintiff A is the spouse of Plaintiff B and C, and Plaintiff B and C are children between Plaintiff A and D. 2) D acquired and possessed the Seo-gu Seo-gu Incheon apartment F (hereinafter “instant apartment”) and died on August 27, 2003.

3) The Plaintiffs jointly inherited the network D in proportion to 3/7 of the Plaintiff A, Plaintiff B, and C, respectively. On October 6, 2003, the ownership transfer registration for the instant apartment was completed based on inheritance shares in the future from the network D on October 6, 2003. (4) On January 2, 2017, the Plaintiffs shared their livelihood in the instant apartment, and transferred the instant apartment to G KRW 344,00,000,000.

(5) On February 27, 2017, the Plaintiffs filed a transfer income tax return (hereinafter “instant return”) with the head of Mapo Tax Office on February 27, 2017 as shown in the attached Form in relation to the instant transfer.

(B) Although Defendant 1 did not pay capital gains tax. (B) On May 10, 2017, Defendant 1 notified Plaintiff A to pay KRW 5,185,760 of capital gains tax for the transfer of the instant case. Defendant 1 notified Plaintiff A to pay KRW 5,124,278 of capital gains tax reported by Plaintiff A was added to KRW 5,124,278. (B) On January 5, 2018, Defendant 2018, the acquisition value of Plaintiff 1 was not KRW 84,179,065, not KRW 55,036,208, and the capital gains tax amount was calculated again, and notified Plaintiff A to pay KRW 5,237,100 for capital gains tax for the transfer of the instant case. The transfer income tax for Plaintiff 205,207, and the transfer income tax for Plaintiff 25,207, and the transfer of Plaintiff 1 to Plaintiff 25,2017, and C17.