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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs concluded a sales contract to purchase KRW 1,03,00,000 from C and D on December 19, 2013 to purchase KRW 1,00,00 from Yeongdeungpo-gu Seoul Metropolitan Government E-dong (hereinafter “instant real estate”) and paid the purchase price, and completed the registration of ownership transfer as to 1/2 co-ownership on March 31, 2014, respectively.
B. With respect to acquisition tax, etc. on the instant real estate on March 31, 2014, the Plaintiffs filed a tax return on KRW 10,330,00 (tax rate of KRW 3%), local education tax of KRW 1,033,00 (tax rate of KRW 0.3%), and KRW 2,066,00 (tax rate of KRW 0.2%) calculated by applying the tax rate of “where a house exceeding 90,000 is acquired” under Article 11(1)8 of the Local Tax Act, and KRW 36,15,000 (tax rate of KRW 0.2%) to the Defendant. The Plaintiffs filed a tax return on December 4, 2014; the acquisition tax base against the Plaintiffs is KRW 516,50,000,000, which is the amount equivalent to one-half share of the purchase price of the instant real estate; thus, the amount of tax should be calculated by filing a claim for the said tax rate of KRW 36,000,30005,3000.
Accordingly, on December 26, 2014, the Defendant rejected the Plaintiffs’ request for correction on the ground that “in the event that the Plaintiffs acquire a house not by acquiring a house capable of operating an independent residential life, but by acquiring a house with a stake, it is appropriate to calculate acquisition tax on the basis of the acquisition value of the entire house after determining the applicable tax rate based on the acquisition value of the entire
(hereinafter referred to as the "disposition of Refusal of this case"). [Grounds for recognition] The non-contentious facts, Gap's statements in subparagraphs 1 through 4, and the purport of the whole pleadings.
2. The plaintiffs asserted that the real estate of this case was acquired in proportion to 1/2 shares, respectively, and they are the plaintiffs.