1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. On March 26, 2010, the plaintiffs limited liability company C (hereinafter "the corporation of this case") established with 5,000 shares issued for the purpose of the business of installing sports facilities and the business of establishing and operating nursery facilities for infants and children. The current shareholders of the corporation of this case and the changes in shares are as listed below.

on August 25, 2011 (at the time of establishment) August 25, 2011 (at the time of stock trade) the number of shares increase or decrease in the number of shares held on June 26, 2012 (at the time of stock trade) - 50% - 1,300 - 1,300,300 - 2,300 - 26% - 300 - 26,300 - 300 - 2,500 - 50% in total 2,500 - 50% in total 2,500 - 2,500 - 2,500 - 2,800 - 2,800 - 2,000 - 2, 2000 2, 002, 05 01, 305% in total 05% in total, 3005% in

B. The Defendant issued acquisition tax against Plaintiff A by the Head of the Safety Administration from June 10, 2013 to July 26, 2013 confirmed that the Defendant failed to pay acquisition tax, etc. due to the deeming that the Plaintiff became an oligopolistic shareholder due to the acquisition of the real estate, etc. of the instant corporation by holding 2,500 shares (50 shares) of the instant corporation from D around August 25, 201, while the Plaintiff was holding 2,50 shares (50 shares) of the instant corporation, following the acquisition of 2,50 shares from D around August 25, 2011.

Accordingly, on October 25, 2011, the Defendant imposed acquisition tax of KRW 30,567,000 and special rural and fishing village tax of KRW 33,623,690,00 calculated by applying the tax rate under Article 15(2)3 of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013; hereinafter the same) to Plaintiff A with the tax base of KRW 1,080,00 as at the time of August 25, 2011.

C. The defendant's disposition imposing acquisition tax on the plaintiff B is above.