1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Details of the disposition;

A. On December 31, 1979, the deceased A (hereinafter “the deceased”) acquired and owned each site and house (hereinafter “instant real estate”) as indicated in the separate sheet of real estate (hereinafter “instant real estate”) and transferred the instant real estate to the Korea Land and Housing Corporation on August 3, 2010, but did not file a preliminary return on the transfer income of the instant real estate.

B. Meanwhile, on August 22, 2003, the Plaintiff (Appointed Party; hereinafter “Plaintiff”) acquired and held C building 201 in Gangseo-gu Seoul Metropolitan Government as the deceased’s children, and completed the move-in report as the instant real estate whose householder is the head of the household on June 18, 2004.

C. As of the date of transfer, the Defendant: (a) concluded a move-in report as of the date of the move-in report with the deceased and the household members of the instant real estate; (b) held the said building 201 in its name; (c) on December 9, 2013, deemed that the transfer of the instant real estate constituted the transfer of two houses by one household; and (d) imposed and imposed an imposition of the transfer income tax on the deceased as KRW 56,146,760 (including additional taxes) for the transfer income tax of KRW 208,818,409, and the acquisition value as KRW 26,370,079 for the

(hereinafter “instant disposition”) D.

On April 15, 2014, the Deceased filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on July 11, 2014.

E. A died on November 25, 2014, during which the instant lawsuit was pending, and on October 12, 2015, the Plaintiff, Appointor E, F, and G, who were the deceased’s spouse D and their children, took over the instant lawsuit.

[Ground of recognition] Facts without dispute, Gap 1 to 8, Eul 1 to 3 (including virtual numbers), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion completed a move-in report with the real estate of this case where the deceased was the head of the household, but the obligees' continued intimidation and demand did not reside in the real estate of this case.