1. Of the instant lawsuits, KRW 182,971, and KRW 134,979, respectively, for capital gains tax belonging to year 2008.

1. Details of the disposition;

A. 1/10 of the shares of 81 square meters among the land owned by the Plaintiffs, E forest land, and 1/10 of the land of 185 square meters among E forest land (hereinafter “instant land”; hereinafter “instant land”; hereinafter “instant land”) were located in a natural green area which is a development restriction zone, but the designation of a development restriction zone was revoked on May 30, 2005, and the designation of a development restriction zone was changed to a Class-I general residential area.

B. Since then, the key land of this case was incorporated into a project district for expansion of parking lots in the GB area of Overcheon-si, the Plaintiffs entered into a compensation consultation pursuant to the Act on Acquisition of and Compensation for Land, etc. for Public Works (i.e., the land of this case 3,985,200 won) to sell the key land of this case to each of the 13,531,200 won (i.e., the land of this case 1,985,200 won). As to the land of this case on September 7, 2007, the Plaintiff reported and paid each of the transfer income tax of this case 2,760 won for the land of this case to the Defendant on March 7, 2008, each of the transfer income tax of this case 2007, and the transfer income tax of 208, 2005, 2005.

C. In calculating the amount of compensation for the instant land, the Plaintiffs assessed land value on the basis of the conditions before the cancellation of development restriction zones and alteration of the purpose of use. The Plaintiffs asserted that the method of calculating the amount of compensation for the instant land was erroneous, and that the instant contract for the purchase of the instant land was revoked, and that the agreement for the purchase of the instant land was revoked on the grounds that there was an error as to the value of the Plaintiffs’ compensation, and raised a claim for return of unjust enrichment equivalent to the difference between legitimate compensation and the amount of compensation for the term payment, as the head of Suwon District Court rendered it impossible to restore the original state to the original district.