1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

4. The head of the Gangseo-dong shall add " August 1, 2016" to the following:

7.On the 14th page "the plaintiff has purchased" following:

In August 2008, the 13th 11th Doctrine "Seoul around August 2004" shall be changed to " August 2004."

After the 13th 20th 20th , the phrase “(the cost of incidental civil works, such as the above, is not the cost of construction works related to the land itself, and thus it is difficult to view it as the cost paid for the improvement or convenience of the use of the land in this case)” is added.

The 14th parallel 14th parallel 19th parallel 14th parallel 19th parallel 19th parallel as follows:

In order to determine the amount for which the plaintiffs are liable to pay to H as alleged by the plaintiffs, it is not necessary to establish a secondary sales contract by increasing the purchase price under the sales contract, and if evidence of land creation and payment of construction expenses such as model houses is necessary, H, etc. is not required to obtain a receipt, etc., for this purpose, considering the future construction expenses which are not yet paid, it is unnecessary to prepare a secondary sales contract.

In addition, the Plaintiffs asserts to the effect that according to the former Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005), which was enforced around 2004, at the time of the preparation of the second sales contract, the transfer income tax is calculated and imposed on the basis of the “standard market price” instead of the “actual transaction price” as a matter of principle, and thus, there was no intent to evade the transfer income tax in preparing the second sales contract.

However, in cases falling under any subparagraph of Article 96 (1) of the former Income Tax Act, the transfer value and acquisition value shall be calculated in calculating gains on transfer.