1. The plaintiffs' primary and conjunctive claims are all dismissed.

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

1. Basic facts

A. The Plaintiffs have a number of taxable land and housing subject to comprehensive real estate holding tax, and the chief of the competent tax office under the Defendant’s jurisdiction imposed a disposition on the Plaintiffs on each of the comprehensive real estate holding tax and special rural development tax belonging to the year 201 through 2015 (hereinafter “each of the instant taxation dispositions”), and the Plaintiffs paid the same as indicated in attached Forms 1 through 4.

B. At the time of each taxation in the instant case, Articles 9(3), 14(3) and (6) of the Comprehensive Real Estate Tax Act provide that the tax amount imposed as property tax on the relevant housing, etc. with respect to the tax base of housing, land subject to general aggregate taxation, and land subject to special aggregate taxation (hereinafter “housing, etc.”) shall be deducted from the amount of comprehensive real estate holding tax on housing, the amount of comprehensive real estate holding tax on land, and the amount of special aggregate tax on land (hereinafter “amount of comprehensive real estate holding tax on housing, etc.”). Articles 4-2, 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 26670, Nov. 30, 2015; hereinafter “Enforcement Decree of the instant case”) provide that “the amount of tax imposed as property tax on housing, etc., which is deducted from the amount of comprehensive real estate holding tax on housing, etc. shall be the amount calculated in accordance with the

The amount of tax imposed on the tax base of housing, etc. equivalent to the property tax of housing, etc. calculated as the standard tax rate of property tax of housing, etc. 】 the amount equivalent to property tax of housing, etc. calculated as the standard tax rate of property tax of housing, etc. 】 total amount (III) 】 the amount equivalent to property tax calculated as the standard tax rate of property tax

C. Article 5(2)3 of the Enforcement Rule of the Gross Real Estate Tax Act provides that “The amount equivalent to property tax (B) calculated according to the standard tax rate of property tax on the tax base of housing, etc. at the time.