1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs jointly acquired real estate (hereinafter “each of the instant housing”) as indicated in the separate sheet, and reported and paid acquisition tax and local education tax.

B. The Plaintiffs filed a claim for correction to refund the difference between the acquisition tax and local education tax calculated at the tax rate equivalent to the acquisition value of shares on the ground that they shared the instant housing, and the acquisition tax and local education tax already paid, but the Defendant rejected such claim.

(hereinafter “each disposition of this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence 1 through 5 (including additional numbers), the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. Since the plaintiffs alleged that they own each of the instant houses, the tax rate corresponding to the acquisition value of their respective shares should be applied.

(b) Entry in the attached Form of relevant statutes;

[The former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015) (hereinafter “former Local Tax Act”). (C)

Judgment

Article 10 (1) of the former Local Tax Act provides that the tax base of acquisition tax shall be the value at the time of acquisition, and Article 11 (1) provides that the acquisition tax rate shall vary depending on the cause of acquisition of real estate, and in particular, subparagraph 8 provides that the acquisition tax rate shall vary depending on the housing price at the time of acquisition

Article 11 (2) provides that "where real estate under paragraph (1) 1, 2, 7, and 8 is jointly owned, the value of the shares acquired shall be the tax base and each tax rate shall apply."

Article 11(1) of the above Act provides for the acquisition tax rate of real estate, and in particular, Article 11(2) of the above Act provides different tax rates according to the housing value, the "each tax rate" under Article 11(2) is not limited to the tax rate corresponding to the tax base, but to the acquired value of the house.