A. On January 25, 2013, the deceased B (hereinafter “the deceased”) sold at KRW 2.1 billion, Gangnam-gu Seoul, Seoul, and eight other households (hereinafter “instant real estate”). However, on March 28, 2013, the deceased on March 28, 2013 when C did not complete the registration of ownership transfer with respect to the said real estate.

B. The Plaintiff (designated parties, hereinafter “Plaintiffs”) and the remaining designated parties indicated in the separate sheet of the designated parties (hereinafter collectively referred to as “Plaintiffs, etc.”) are the inheritors of the deceased.

C. On April 2, 2013, the Plaintiff et al. directly from the Deceased on April 2, 2013, Article 27 of the Registration of Real Estate Act.

The registration of ownership transfer of the instant real estate was completed due to the sale and purchase stated in the subsection.

On October 4, 2016, on the ground that the Plaintiff et al. acquired the instant real estate due to the death of the deceased, the Defendant notified the Plaintiff et al. of KRW 64,277,700 on the aggregate of acquisition tax and local education tax (including additional tax) as indicated below on October 4, 2016.

(hereinafter "Disposition in this case"). (Unit: acquisition tax for the aggregate of the additional taxes for unfaithful payment of the principal tax classified as the unit: 39,984,000 7,996,800 13,254,690 61,235,490 local education tax 2,284,800 757,410 3,042,210 64,277,70 / [based on recognition] / The fact that there is no dispute, Gap's 1 through 6, Eul's 4, and the purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff’s assertion (amended by Act No. 12153, Jan. 1, 2014)’s acquisition tax rate of 20/1,00 of 28/1,000 of the acquisition tax rate of real estate due to inheritance under the former Local Tax Act (amended by Act No. 12153, Jan. 1, 201; 8/1,000 of the real estate itself is the acquisition portion related to the acquisition of real estate; and the remainder of 8/1,000 is the registration portion related to the acquisition of real estate. The registration of ownership transfer of the real estate of this case was made directly from the deceased and