1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On December 16, 2013, Plaintiff A and B concluded a sales contract to purchase KRW 865,00,000 for the third Dong F apartment Nos. 805 (hereinafter “one real estate”) on the ground of Seongdong-gu Seoul, Seongdong-gu, Seoul, and paid the purchase price, and completed the registration of ownership transfer on each one/2 portion of the real estate on December 27, 2013.

Plaintiff

A and B declared and paid acquisition tax amount of KRW 17,30,00 (tax rate of KRW 20%) calculated by applying Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) with respect to acquisition tax on real estate No. 1 on December 27, 2013, KRW 10,000 (tax rate of KRW 20,00), and KRW 1,730,000 for local education tax (0.2%) calculated by applying Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015); and KRW 20,000 for each of the real estate purchased at KRW 20,000,000 for KRW 10,000,000 for KRW 20,00 for each of the real estate acquired.