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

A. The plaintiffs purchase the pertinent shares of the pertinent real estate as the purchase price and completed the registration of transfer of ownership on the corresponding date, such as the statement in the "Seoul Gangseo-gu", "purchase timing," "Purchase Price," "Registration Date," and "shares" (hereinafter referred to as "acquisition real estate in the same list") in the attached list 1 list, all of the acquired real estate are located in the Gangseo-gu Seoul Metropolitan Government.

B. According to Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”), the Plaintiffs’ tax base is the corresponding value stated in the “tax base” among the “tax base by shares in acquisition” in the attached Table 2 list. In the case of Plaintiff A, B, and the case of “Seoul Gangseo-gu K-gu 292m2m2 and its ground buildings” with respect to Plaintiff E and F, the value at the time of acquisition means the tax rate of 30/100,000 for acquisition of housing exceeding KRW 90,000,00,000,000,000 won and KRW 60,90,000,000,000,000,000 won and KRW 30,000,000,000,000,000 won and KRW 90,000,03,00.

C. On June 29, 2015, the Plaintiffs determined the acquisition tax rate for each of the instant real estate to the Defendant, and the value at the time of acquisition shall be based on each co-ownership share. The Plaintiffs’ acquisition value is the same as the entry in the “tax base” column in the “acquisition share” column in the attached Table 2 list, and it is against Plaintiff A and B.