1. All of the plaintiffs' claims are dismissed.

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

Details of the disposition

The plaintiffs are married, and plaintiffs A are public officials belonging to the Office for Government Policy Coordination and plaintiffs B are public officials belonging to the Ministry of Health and Welfare.

The Plaintiffs acquired land C (hereinafter “instant land”) in Sejong Special Self-Governing City on March 2, 2016, and paid KRW 4,572,355, respectively, as acquisition tax on May 2, 2016, and completed the registration of ownership transfer as to the instant land.

On July 25, 2016, the Plaintiffs filed an application for rectification with the Defendant for refund of 625/1,000 of acquisition tax paid pursuant to Article 81(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter “Special Local Taxation Restriction Act”) to the Defendant, but the Defendant rejected the Plaintiffs’ application for rectification on August 31, 2016.

(hereinafter “instant disposition”). Accordingly, Plaintiff B claimed revocation of the instant disposition against the Director of the Tax Tribunal on September 8, 2016, and Plaintiff A on November 30, 2016, but the Director of the Tax Tribunal dismissed Plaintiff B’s request for adjudication on December 27, 2016 and on January 17, 2017, respectively.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, and the purport of the entire argument of the disposition of this case is legitimate, and land annexed to a residential building is included in a house subject to reduction or exemption of acquisition tax pursuant to the provisions of this case, claiming by the plaintiffs as to whether the disposition of this case is legitimate. The plaintiffs acquired the land of this case for the purpose of newly constructing a house, and since one house per household was newly constructed on the land of this case, acquisition tax on the land of this case shall also

However, since the defendant's disposition of this case rejecting a request for correction to refund the acquisition tax of the plaintiffs, the disposition of this case should be revoked in an unlawful manner.

It shall be as shown in the attached Form of the relevant statutes.

Judgment

The provisions of this case, which are subject to reduction and exemption, shall be the central administrative agency that moves to the multifunctional administrative city.