1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. Plaintiff A is the spouse of Plaintiff D, and Plaintiff B is the children of Plaintiff A and D.

The defendant is the representative certified tax accountant of tax accounting corporation E.

B. On June 13, 2014, D donated 271/305 of the equity share of F 100 square meters of the F 100 square meters of the F 100 square meters of Seoan-si, Seoan-si (hereinafter “instant 1 and 2 real estate”).

Plaintiff

A on February 28, 2014, on the part of Plaintiff B donated H large 37 square meters (hereinafter “instant third real estate”) to Plaintiff B, and each of the said real estate was referred to as “each of the instant real estate”).

C. As to the instant real estate Nos. 1 and 2, 38,698,875 won should be assessed as KRW 638,698,875, and 38,698,875 won calculated by subtracting the spouse’s deduction from the amount of tax base as the tax base amount, and the return of gift tax base and the consignment (Evidence A No. 2) of the Plaintiff as the reporter was filed with the director of the competent tax office around June 19, 2014.

On the other hand, Plaintiff B did not report or pay gift tax on the third real estate of this case.

On December 29, 2015, the competent authority issued a prior notice to the Plaintiff on December 29, 2015 to the effect that “The gift tax shall be corrected and notified by applying the conversion value of lease deposit as the appraised value of the donated property because each of the above real estate constitutes a real estate for which a lease contract is concluded and the lease right is registered.”

On February 1, 2016, the competent authority issued a gift tax notice and a tax payment notice to Plaintiff A to pay KRW 434,361,620 (including KRW 55,469,766), and KRW 52,363,480 (including additional tax 14,261,553) to Plaintiff B, respectively.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 4 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. The assertion and judgment

A. The defendant alleged by the plaintiffs each of the instant cases from the plaintiffs.