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1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiff Company A acquired the Plaintiff’s land ownership in KRW 1,020,000,000, along with the Plaintiff Company B’s mother. 2) The Plaintiff Company purchased the Fdong from D and E on May 4, 2004 (hereinafter “Fdong”) G prior to the Namyang-si, Namyang-si (hereinafter “Fdong”).
Before G, 1,13 square meters of 2,261 square meters were divided into H on June 15, 2004, and Plaintiff A completed each registration of ownership transfer with respect to 1,113 square meters prior to H on June 16, 2004, while Plaintiff A completed each registration of ownership transfer with respect to 1,148 square meters prior to G on June 25, 2004.
3) On December 15, 2008, I purchased G 1,148 square meters from C on December 24, 2008, and completed the registration of transfer of ownership therefor on December 24, 2008. Plaintiff B purchased it again from I on December 16, 2010, and completed the registration of transfer of ownership on January 5, 201. Plaintiff A entered into an exchange contract between J and J on November 29, 2012, with the content of exchanging KRW 97 square meters from the value of 1,13 square meters prior to H and the value of 366 square meters from the value of 320,000 square meters owned by J.
The above K field 97 square meters was divided into 97 square meters per L field on the same day.
Plaintiff
A has completed the registration of ownership transfer on December 3, 2012 with respect to L 97 square meters.
B. On February 21, 2014, Plaintiff B sold KRW 390,000,000 of the previous G 1,148 square meters to Dosan General Construction Co., Ltd. on the same day, and Plaintiff A sold KRW 1,016 square meters and L 97 square meters to Dosan General Construction Co., Ltd. on the same day for KRW 900,000,000 each (hereinafter “instant 1,2, and 3 land”), and each of the instant land “each of the instant land” collectively.
(2) On April 3, 2014, the Dosan General Construction Company completed the registration of ownership transfer on each of the instant land, and on May 26, 2015, the land category of the instant three was changed to a road.
C. Preliminary return of capital gains tax of this case - Other necessary expenses - - 2,767,410 capital gains tax of 58,19,000,000 805,799,917 94,200,083 acquisition value of 331,881,881,00 649,230,3639,254,259,814 - Other necessary expenses - 58,119,000 156,569,54-54827,141 calculated tax amount of 8,128,560,832,116 Plaintiffs on June 1, 2014.