1. All of the plaintiffs' claims are dismissed.

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

Facts of recognition

On September 22, 2011, D’s transfer process of the instant real estate purchased from the Korea Land and Housing Corporation in KRW 1,372,760,00 the purchase price of KRW 865 square meters in Daegu-gu E-gu, Daegu-gu (hereinafter “instant real estate”), and concluded a sales contract with the terms that the purchase price is paid as indicated below.

The Plaintiffs established a corporation and intended to purchase the instant real estate. On January 24, 2014, the establishment of the corporation was delayed, and Plaintiff A and B entered into a sales contract with Plaintiff C to purchase KRW 1,372,260,000 of the instant real estate; and Plaintiff C to purchase KRW 1,372,260,00 of the purchase price; and the Plaintiffs entered into a contract with the Korea Land and Housing Corporation and the Korea Land and Housing Corporation to succeed to rights and obligations under the instant sales contract.

Of the final purchase price reduced due to the settlement of the area of the instant real estate, KRW 1,367,681,590, the purchase price paid by the Plaintiffs and D to the Korea Land and Housing Corporation by January 27, 2014, including the advance payment discount amount, was a total of KRW 1,328,341,570.

On February 4, 2014, when F Co., Ltd. (hereinafter referred to as “F”) was established as a joint representative director, and Plaintiff B as an internal director, the Plaintiffs entered into a sales contract to sell the instant real estate to Nonparty Co., Ltd. for KRW 1,367,681,590 on February 11, 2014. On February 14, 2014, the Plaintiffs entered into a sales contract to sell the said real estate to Nonparty Co., Ltd. for KRW 1,367,681,590. On February 14, 2014, Nonparty Co., Ltd. and

On April 28, 2014, non-party company liable for acquisition tax, etc. reported and paid acquisition tax of 58,768,340 won, local education tax of 5,876,830 won, special rural development tax of 2,938,410 won, totaling 67,583,580 won.

On the other hand, when the plaintiffs paid most of the purchase price, they did not pay the acquisition tax, etc. while selling the real estate in this case to the non-party company, and the head of Daegu Metropolitan City Dong-gu.