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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs’ payment of capital gains tax 1) On July 1, 1980, Plaintiff A is deemed to be the “land 1 of this case” which is the “land 1 of this case”).
(2) On April 9, 2015, Plaintiff A acquired and owned the instant land at KRW 69,534,000,000. The Plaintiff A deemed the instant land as the land for non-business use, and reported and paid KRW 69,534,00,00. 2) On September 11, 1972, Plaintiff B acquired and owned the instant land at KRW 1,689,00,000 (hereinafter “instant land”) and transferred it to Plaintiff B at KRW 984,30,000,000 on January 9, 2015.
Plaintiff
B regarded the land No. 2 as the land for non-business use, and reported and paid KRW 221,647,00.
3) On March 6, 2001, Plaintiff C is deemed to be the land of this case 2,020.36 square meters prior to the Nam-gu Seoul Metropolitan City H on March 6, 2001 (hereinafter “instant third land”).
(1) On May 18, 2015, Plaintiff C acquired and owned KRW 484,00,000,000. Plaintiff C deemed the land of this case as the land for non-business use, and reported and paid KRW 484,00,000,000. 4) Plaintiff D acquired and owned KRW 648,000,00,000 in the Seoul Northern-gu I (hereinafter “instant land”) on May 15, 200, and transferred the instant land to KRW 74,80,000 on April 22, 2015.
Plaintiff
D regarded the land No. 4 of this case as land for non-business use, and reported and paid capital gains tax of KRW 155,355,680.
5) On August 24, 2006, Plaintiff E is deemed to be the land of this case No. 616.5 square meters (hereinafter “instant land”).
(2) The Seoul Special Metropolitan City Mayor’s district unit planning on March 7, 2006, the Seoul Special Metropolitan City Mayor designated the third land as the district unit planning zone (KK) on the following grounds: (a) on November 3, 2015, the Plaintiff E deemed the land of this case as the land for non-business use, and reported and paid KRW 69,00,000 capital gains tax. (b) On May 15, 2009, the Gwangju Metropolitan City Mayor: (a) on March 7, 2006, the Seoul Special Metropolitan City Mayor designated the land of this case as a district unit planning zone under the Gwangju Metropolitan City Management Planning Act (a collective cancellation, designation of district unit planning, designation of natural collective settlement district within a development restriction zone) and notification of topographic drawings (Seoul Metropolitan City).