All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

The purport of the claim and the purport of the appeal shall be the first instance.

1. Basic facts

A. On September 30, 2013, the registration for the preservation of ownership was completed in the Plaintiff A’s future on each of the real estate listed in the separate sheet No. 1 as of January 20, 2014, and on September 17, 2013, as to the real estate listed in the separate sheet No. 2 as of March 18, 2015, each ownership was completed on January 20, 2014 thereafter on each of the real estate listed in the separate sheet No. 1 as of September 20, 2014.

B. On May 27, 2014, the registration for the preservation of the ownership was completed in the Plaintiff B’s name on each of the real estate listed in the separate sheet No. 1 as of December 16, 2014, and as to the real estate listed in the separate sheet No. 2 as of May 20, 2014 in the G’s name on May 20, 2014, each ownership was completed on May 16, 2014 thereafter on each of the real estate listed in the separate sheet No. 2 as of November 4, 2014.

(c)

Attached Form

On February 17, 2015, the registration for the preservation of ownership was completed in the Plaintiff C’s future on February 17, 2015, and on March 8, 2016, with respect to the real estate listed in paragraph 1 of the same list, the ownership of each real estate listed in paragraph 2 of the same list was completed due to voluntary auction on January 7, 2016 in the I future on December 23, 2015, with respect to the real estate listed in paragraph 2 of the same list on December 23, 2015.

[Ground for recognition] Unsatisfy, Gap evidence No. 2, the purport of the whole pleadings

2. Determination

A. The plaintiffs' assertion that each real estate listed in the separate sheet Nos. 1, 2, and 3 (hereinafter "each real estate of this case") in the separate sheet Nos. 1, 2, and 3 (hereinafter "each real estate of this case"), was trusted to the plaintiff Eul for each real estate listed in the separate sheet No. 1, and to the plaintiff Eul for each real estate listed in the separate sheet No. 2, and to the plaintiff C for each real estate listed in the separate sheet No. 3.

Nevertheless, the taxation authority considered the owner of each real estate of this case as the owner of each real estate in this case and imposed the comprehensive income tax on the plaintiffs.

Therefore, the Plaintiffs are against the Defendant each of the instant real estates.