1. The defendant's "date of refusal of correction" in the attached Table 2 list against the plaintiffs is stated respectively as of the corresponding date.

1. Details of the disposition;

A. The Plaintiffs acquired each of the corresponding shares listed in the “acquisition share” column in the attached Table 2 as to each of the relevant housing units listed in the “object” column in the attached Table 2 (hereinafter “each of the instant housing units”) and completed each registration of ownership transfer, and reported and paid acquisition tax, local education tax, and special tax for rural development (hereinafter “acquisition tax, etc.”) to the Defendant on the basis of the “value at the time of acquisition of all of the instant housing units” as the “value at the time of acquisition” under Article 11(1)8 of the former Local Tax Act (amended by Act No. 113427, Jul. 24, 2015; hereinafter the same shall apply).

B. The Plaintiffs filed a request for correction with the Defendant for the refund of the difference between acquisition tax, etc. calculated on the basis of “value at the time of acquisition of quotas” and acquisition tax, etc. already paid on the grounds that the Plaintiffs shared each of the instant houses on the corresponding date indicated in the “Date of Claim for Correction” in the attached Table 2 List, but the Defendant notified the Plaintiffs of the refusal of request for correction on each of the corresponding dates indicated in the “Date of Request for Correction” in the attached

(hereinafter referred to as "each disposition of this case"). / [Grounds for recognition] The fact that there is no dispute, each entry of Gap evidence 1 through 5 (including each number), and the purport of the whole pleadings.

2. 이 사건 각 처분의 적법 여부 ▣ 구 지방세법 제10조(과세표준) ① 취득세의 과세표준은 취득 당시의 가액으로 한다.

Provided, That where the acquisition is made in annual installments, it shall be the amount of annual installments (referring to the amount actually paid each time, including the contract bond included in the amount of acquisition; hereafter the same shall apply in this Section):

(2) The value as at the time of acquisition under paragraph (1) shall be the value reported by the acquisitor.

Provided, That if there is no indication of the declared value or the declared value, or such declared value is less than the standard market price prescribed in Article 4, it shall be the standard market price.