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

A. The Plaintiffs jointly acquired real estate (hereinafter “each of the instant housing”) as indicated in the attached Table 1, and reported and paid the acquisition tax (applicable 20/100) and local education tax as indicated in the attached Table 2 attached hereto.

B. The Plaintiffs filed a claim for correction to refund the difference between acquisition tax and local education tax calculated at the tax rate (10/100) equivalent to the acquisition value of shares (10/100) and the acquisition tax and local education tax already paid (the amount stated in the attached Table 2 “tax amount to be refunded”), on the ground that they shared the instant housing, but the Defendant rejected

(hereinafter “each disposition of this case”). [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1 through 13, Eul evidence No. 1, and the purport of the whole pleadings.

2. To make entries in attached Form 3 of relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. Since the plaintiffs alleged that they own each of the instant houses, the tax rate corresponding to the acquisition value of their respective shares should be applied.

B. Article 10(1) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) provides that the tax base of acquisition tax shall be the value at the time of acquisition. Article 11(1) of the former Local Tax Act provides that the acquisition tax rate shall be the value at the time of acquisition, depending on the cause of acquisition of real estate. In particular, subparagraph 8 of the acquisition of real estate due to a commercial transaction, the acquisition tax rate

Article 11 (2) provides that "where real estate under paragraph (1) 1, 2, 7, and 8 is jointly owned, the value of the shares acquired shall be the tax base and each tax rate shall apply."

Article 11 (1) of the above Act provides for the tax rate for the acquisition of real estate, and in particular, subparagraph 8 of the same Article provides a different tax rate according to the housing price.