1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On September 9, 2010, an agro-industrial complex cooperation corporation incorporated the approval of the non-industrial complex plan for the non-industrial complex plan for the non-industrial complex for the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the non-industrial complex of the 75/100 and the remaining 25% of the acquisition tax was exempted and paid in accordance with the Ordinance on Reduction and Exemption of Do Taxes (hereinafter referred to as the "Ordinance of the case").

The amount to be paid as of the date of approval for the use of the industrial building by the payer of the sequence 1, Plaintiff 1, BSPP, Plaintiff 1, BSPP, 7.69 square meters in 5263.69 square meters in 1, February 6, 2014, and KRW 24,038,000 on February 11, 2014, Plaintiff 2, EPP, Inc., the Plaintiff 16 square meters in 16,15.16 square meters in 2414.15, Jan. 21, 2014; and 3, Plaintiff DS Co.,, Ltd., Ltd., the 1634.68 square meters in 2734.68 square meters in 2014.25,967,700 won in 16, Jan. 17, 2014

(b) Payment details of acquisition tax [based on recognition]: Fact that there is no dispute, Gap evidence 1 through 4, Eul evidence 1 and 2 (including provisional number), and the purport of the whole pleadings;

2. Although the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) stipulates that real estate acquired through the construction or extension of an industrial building, etc. shall be exempted from acquisition tax until December 31, 2014 (Article 78(3)1 of the same Act), the Ordinance of this case, which provides that the remainder shall be exempted from acquisition tax until December 31, 2014 (Article 78(3)1 of the same Act and 750,000 of the same Act, which provides that the tax amount payable shall be invalidated against the Act or against the principle of protection of property rights and equality

3. Determination

(a) The local council, which is the person who has the authority to enact relevant legal principles, whether it is contrary to the law, has the regional democratic legitimacy through an election.