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1. The plaintiffs' claims against the defendants are all dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs are limited companies established with the purpose of acquiring and transferring claims, security rights, and other property rights.
(B) Of the plaintiffs, “a limited liability company specializing in securitization” is omitted.
The Plaintiffs acquired real estate at a successful bid (hereinafter “each of the instant real estate”) as follows.
Plaintiff
The acquisition value of each real estate of this case (won) 1 A and 7 cases, 6,610,000,000 2 B, 950,300,300,000 (Revised Return) Nos. 500,300,000, 300, 300 3 C and 4,09,360 square meters of buildings and 37,84.2 square meters of buildings, 37,84.2 square meters of buildings, 34, 341, 235, Geumcheon-gu Seoul Metropolitan Government 5, Geumcheon-gu, Seoul Special Metropolitan City Ga-gu, Seoul Special Metropolitan City, 3, 109,360 square meters of buildings, and 4,00 square meters of buildings, 37,824.2 square meters of buildings, 5,000,000
C. The Plaintiffs, including the acquisition tax, paid acquisition tax, etc. by applying the tax rate (40/1,00) under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) to the Defendants regarding the acquisition of each of the instant real estate as follows.
(Unit) Acquisition tax on the special rural education tax on August 9, 2013 by the head of Dongdaemun-gu 1, 200,400,440,000 26,440,000 13,220,000 220,200 2 B B on May 8, 2015, 2015; 1,000,000 1,00,000 on 23,506,000,000 on July 25, 2017; 90,000,000 on 350,00 on 350,00 on 30,00 on 33,00,00 on March 8, 200,00,000 on 8,000,000,000, 30,300, 300, 300, 4636,5264
D. The Plaintiffs filed a claim for correction and the Defendants’ refusal disposition to the effect that they should apply the tax rate under Article 11(1)3 of the former Local Tax Act (28/1,000), since the acquisition of each of the instant real estate by auction constitutes original acquisition. However, the Defendants rejected such claim as follows.
(hereinafter “each rejection disposition of this case”). Plaintiff .