1. All appeals filed by the plaintiffs are dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The grounds of the judgment of this court citing the judgment of the court of first instance 2. Whether the disposition was legitimate; and

A. Until the plaintiffs' assertion, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act refer to the corresponding portion in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except where "each 2/3 shares" in paragraph 9 of the second instance judgment is "each 2/7 shares" as "each 2/7 shares."

2. Determination

A. Although the title of title trust property under a title trust is owned by the trustee, the actual ownership is owned by the truster. Thus, if the truster transfers the trust property at his/her own will, he/she shall be liable to pay the transfer income tax in a position of de facto controlling, managing, and disposing of the transfer income. However, if the trustee arbitrarily transferred the title trust property without the delegation or consent of the truster, the transferor is not the trustee, but the truster is not the trustee, and as long as the transfer income is not returned to the truster, the truster is not in a position of de facto controlling, managing, and disposing of the transfer income, and thus, he/she cannot be deemed a taxpayer to pay the transfer income tax.

(See Supreme Court Decisions 88Nu10329 delivered on March 27, 1991, 95Nu4551 delivered on November 10, 1995, 95Nu9068 delivered on February 9, 1996, and 98Du7084 delivered on November 26, 199, etc.) B.

The following facts may be acknowledged in light of the contents of Gap evidence 2, 3, Gap evidence 8-1 through 19, Eul evidence 7, and the purport of the whole pleadings.

1) On November 8, 2003, D’s mother, D’s death, asserting that part of the instant land was owned by W, and on November 21, 2003, part of D’s mother claimed that D’s transfer registration on the respective shares of ownership of the Plaintiffs in the said land was filed against the Plaintiffs (Korean Government District Court 2003Gahap6887; hereinafter “No. 1 lawsuit”).

2) The plaintiff A submitted the plaintiff's words E and E.