1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff and Defendant B are in a South-North relationship, Defendant C and D are children of Defendant B and the deceased E (hereinafter “the deceased”). The Plaintiff and F are married couple, and G are children of the Plaintiff and F.

B. The registration of ownership transfer was completed in the name of the deceased with respect to each of the instant real estate listed in the separate sheet (hereinafter “each of the instant real estate”). However, on March 22, 2012, the deceased completed the registration of ownership transfer on March 21, 2012 with respect to each of the instant real estate (hereinafter “the instant registration of ownership transfer”) on the ground of sale on March 21, 2012.

C. On May 30, 2012, the Plaintiff paid KRW 20,096,440, and KRW 16,747,050, respectively, on July 26, 2012, upon the transfer of each of the instant real property to the Gwangju District Tax Office.

On June 25, 2014, the Plaintiff paid the transfer income tax (including local income tax) of KRW 25,071,770 additionally imposed on the Deceased (including local income tax if all of the above transfer income tax is combined; hereinafter referred to as “the transfer income tax of this case”) by mistake in the amount of long-term possession special deduction in the above transfer income tax return on the Gwangju Tax Office.

E. The Deceased died on June 2015, and the Defendants are their successors.

[Reasons for Recognition] The entry of Gap evidence Nos. 2 through 5, 9 through 13, the result of a reply by the Director of the Gwangju District Tax Office to submit taxation information, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The person liable to pay the transfer income tax of this case on each real estate of this case is the deceased who is the seller, and the deceased and the defendant B (hereinafter “the deceased, etc.”) were to return the said money to the plaintiff on behalf of the plaintiff. The plaintiff paid the transfer income tax of this case on behalf of the plaintiff. The deceased paid the transfer income tax of this case on behalf of the plaintiff. The amount equivalent to the transfer income tax of this case.