A. The Plaintiffs are oligopolistic shareholders of E Co., Ltd. (hereinafter “instant company”) under the Framework Act on Local Taxes, and Plaintiff B is the spouse of Plaintiff A, and Plaintiff C and D are children of Plaintiff C and B.

B. On December 3, 2015, the instant company acquired ownership of FF land 6,612.3 square meters of land for a factory and 4 buildings on that ground (hereinafter “instant real estate”).

C. From August 7, 2015 to October 24, 2016, the details of changes in the stocks of the Plaintiffs, etc. in the specification of changes in stocks, etc. of the instant company are as follows:

(3) on October 12, 2015, 200, 00, 60, 00, 60, 000, 60, 000 (100%) - 60, 000, 60, 000 (100%) - 60, 600, 000 (100%) on September 24, 2016; - 60, 60, 60, 100 (100%) - 180, 1001 (100%) -180,001 (100%) G180, 1000%) -180,000 (100%) -20, 00-12,000-12,00-30, -630, -605

D. Upon conducting a tax investigation on the instant company around July 2017, the Defendant determined that Plaintiff C did not report and pay acquisition tax under Article 7(5) of the former Local Tax Act (wholly amended by Act No. 13636, Dec. 29, 2015; hereinafter the same shall apply) and Article 7(5) of the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 26836, Dec. 31, 2015; hereinafter the same shall apply) and the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 26836, Sep. 1, 2017) on the following grounds: