1. All of the plaintiffs' claims are dismissed.

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

Details of the disposition

On April 24, 2015, Plaintiff A purchased the real estate indicated in attached Form 1 “Real Estate No. 1” (hereinafter “instant real estate”) at KRW 663,00,000, and attached Form 2 “Real Estate No. 2” (hereinafter “instant real estate”) at KRW 67,30,000, respectively, in the auction procedure of the real estate rent C with the Busan District Court’s Dong Branch of Busan District Court.

Plaintiff

B (B) On September 3, 2013, the Busan District Court rendered the purchase of the real estate indicated in attached Form 3 “the indication of the real estate” (hereinafter “instant third real estate”) at the auction procedure for real estate rent E in Busan District Court Branch. The purchase of the real estate at KRW 574,00,000 by winning it at KRW 574,00.

(hereinafter referred to as “instant real estate”). The Plaintiffs A, including the Plaintiffs’ acquisition tax, shall pay the said real estate to the head of the Nam-gu Busan Metropolitan City Busan Metropolitan Government, Article 11(1)7b of the Local Tax Act.

By applying 40/1,00 of the acquisition tax rate under item, acquisition tax of KRW 26,520,00 for the real estate of this case, KRW 26,326,00 for purchase price of KRW 663,00 for the real estate of this case, KRW 1,326,00 for special rural development tax, KRW 2,652,498,00 for local education tax, and KRW 30,498,00 for the real estate of this case, KRW 67,30,00 for purchase price of KRW 67,30,00 for the real estate of this case, and KRW 2,692,00 for acquisition tax, KRW 134,600 for special rural development tax, KRW 269,20 for local education tax, and KRW 3,095,80

Plaintiff

B Article 11(1)7(b) of the Local Tax Act to the head of the Busan Metropolitan City Shipping Authority.

By applying 40/1,00 of the acquisition tax rate under item, the acquisition tax amount of KRW 22,960,000, special rural development tax amount of KRW 1,148,000, and local education tax of KRW 2,296,00, total of KRW 26,404,00,000 was reported and paid with the tax base of KRW 574,00,000.

On July 16, 2018, Plaintiff A filed an application for rectification of the plaintiffs, applying Article 11(1)3 of the Local Tax Act, which applies 28/100 of the acquisition tax rate under Article 11(1)3 of the Local Tax Act, to the head of the Nam-gu Busan Metropolitan City.