1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On November 1, 2014, the Plaintiffs purchased the instant real estate at KRW 4.5 billion by combining the said land and buildings (hereinafter collectively referred to as “instant real estate”). On January 26, 2015, the Plaintiffs reported and paid the acquisition tax of KRW 180,000,000, special rural development tax of KRW 9,000,000, and local education tax of KRW 18,000,000,000, in total, after completing the registration of ownership transfer of the instant real estate under the names of the Plaintiffs.

B. On January 12, 2016, the Plaintiffs leased the instant real estate portion of 470.33 square meters (hereinafter “instant place of business”) to E. The Plaintiffs run an entertainment drinking house (hereinafter “instant place of business”) with the trade name “F store” at the instant place of business.

C. On May 27, 2016, the Defendant determined that the instant business place constituted “place of business that has a dance space separated from guest seats” as stipulated in Article 28(5)4 of the Enforcement Decree of the Local Tax Act, and applied the heavy taxation rate to the instant business place among the instant real estate, and additionally imposed acquisition tax of KRW 190,184,760 and special rural development tax of KRW 15,947,750 on the Plaintiffs.

(hereinafter “instant disposition”) D.

The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 24, 2016, but was dismissed on January 17, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, 5 evidence, Eul evidence 1 to 8 (each number is included; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion ① A dance hall installed separately from the guest seat shall be deemed as “a place of entertainment drinking club business” to which heavy tax rate applies only when the entertainment hall occupies a considerable part of the total business area. The instant place of business is considerably higher than the total area of the instant place of business, which is separated from the guest seat.