1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. On May 31, 2014, the Plaintiffs concluded a sales contract (hereinafter “instant contract”) with each of the 1/2 equity shares of each real estate listed in the separate sheet (hereinafter “instant real estate”), which is farmland, with D, that purchased 45% of the Plaintiff A, and Plaintiff B and C, respectively, 27.5% of the 27.5% equity shares.

The sales price of Plaintiff A under the above contract was KRW 185,00,000, and the sales price of Plaintiff B and C was KRW 185,000,000, respectively, and the sales price was stipulated to be paid in lump sum at the same time as each contract was concluded.

In addition, the above contract is retroactively null and void if it becomes impossible to register ownership transfer due to the qualification certificate for acquisition of farmland after the vehicle. In this case, the seller shall return the purchase price and all expenses to the buyer."

B. On July 7, 2014, the Plaintiffs reported acquisition tax, local tax, and special rural development tax following the acquisition of the instant real estate to the Kimpo City Mayor, a delegated business entity, such as the collection of local taxes reverted to the Defendant.

Accordingly, the Kimpo-si imposed acquisition tax of KRW 12,800,000, local education tax of KRW 12,280,000, and KRW 14,720,000, total of KRW 640,000 for special rural development tax, and KRW 7,40,000 for Plaintiff B and C, respectively, and KRW 8,510,000 for local education tax of KRW 7,40,000 for special rural development tax, and KRW 370,00 for special rural development tax of KRW 370,00.

The Plaintiffs paid each tax (hereinafter “acquisition tax, etc.”) on July 17, 2014.

C. On July 24, 2014, the Plaintiffs filed an application for the registration of ownership transfer of the instant real estate with the Busan District Court Branch of the Incheon District Court and the Kimpo Office, but was dismissed on the ground that the qualification certificate for acquisition of farmland was not attached on July 31, 2014.

On November 4, 2014, the plaintiffs filed an objection against the disposition of the competent registrar of the Incheon District Court.

d. (2014 sub- group8)

On March 2, 2015, the plaintiffs filed a claim for the refund of acquisition tax, etc. on the grounds that the transfer registration of ownership is impossible with the Kimpo-si Mayor.