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

A. On November 2, 2013, the Plaintiffs concluded a sales contract with the content that purchased KRW 885,000,000 of the D Apartment No. 104, 1002 (hereinafter “instant real estate”) on a parcel outside Yangcheon-gu Seoul, Yangcheon-gu, Seoul and KRW 1002 (hereinafter “instant real estate”). On February 4, 2014, the Plaintiffs completed each registration for the transfer of ownership with respect to each of the instant 1/2 shares among the instant real estate.

B. On February 4, 2014, the Plaintiffs reported and paid the acquisition tax amount of KRW 1,770,000, calculated by applying the tax rate of KRW 20/1,000, calculated by applying the acquisition tax rate of KRW 17,700,000, which is the standard tax rate of KRW 20/1,000, to the Plaintiff’s acquisition tax (amended by Act No. 13427, Jul. 10, 2015; hereinafter “former Local Tax Act”) under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”); and KRW 17,770,000,000, which is the amount calculated by applying the said standard tax rate of KRW 800,000,000,000 for local education tax, as stipulated under Article 151(1)1 of the former Local Tax Act.

On November 27, 2014, the Defendant rejected the Plaintiffs’ claim for rectification on the ground that “It is reasonable to determine the value and tax rate at the time of acquisition based on the value of a single complete house, and then calculate each tax amount by the shares of the co-owners.”

(hereinafter “instant disposition”) e.

The Plaintiffs are to the Tax Tribunal on December 9, 2014.