1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. At the time of January 1, 2012, the Plaintiffs held 6,000 shares each of 20,000 shares issued by C Co., Ltd. (hereinafter “Nonindicted Company”) which is an unlisted company (hereinafter “Nonindicted Company”) (a per share value of KRW 10,000), and held 1,00 shares each of which is 30%, and D and E, the parents of the Plaintiffs, owned 5% of the shares issued by Nonparty Company, respectively.

(hereinafter referred to as the "Plaintiff, etc.") in total. B.

Since then, on September 10, 2012, Plaintiff A additionally acquired 3,000 shares, which are 15% of the shares issued by Nonparty Company, and Plaintiff B additionally acquired 2,00 shares, which are 10% of the shares issued by Nonparty Company on October 22, 2012, the ratio of shares issued by Nonparty Company owned by Plaintiff et al. increased from 70% to 95%.

C. The Plaintiffs, due to the additional acquisition of each of the above shares, submitted a return after the deadline for filing acquisition tax (including additional tax) to the Defendants on March 26, 2014, on the ground that the Plaintiff, etc., who is an oligopolistic shareholder of the non-party company, additionally acquired shares in the non-party company’s property, such as real estate, at the pertinent ratio pursuant to Article 7(5) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same

Accordingly, on March 26, 2014, the Defendant Hanam-si Mayor imposed and notified the Plaintiff A of the aggregate of KRW 673,440 in acquisition tax and special rural development tax, and KRW 426,320 in total of acquisition tax and special rural development tax, and KRW 426,320 in acquisition tax and special rural development tax, respectively, on March 27, 2014. The Defendant Jeju-do Mayor imposed and notified the Plaintiff A of the aggregate of KRW 75,870 in acquisition tax and special rural development tax, and KRW 49,130 in total of acquisition tax and special rural development tax and KRW 49,130 in acquisition tax and special rural development tax and KRW 157,450 in total on March 31, 2014, and the Defendant Seo-west City imposed and notified the Plaintiff A of the imposition of acquisition tax and special rural development tax and KRW

(hereinafter referred to as "each disposition of this case" in total of the above tax imposition disposition). [Grounds for recognition] There is no dispute, Gap evidence 1 through 3, and Eul No. 1.