1. The plaintiffs' primary claim and the conjunctive claim are all dismissed.

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

Basic Facts

The plaintiffs have a lot of land and housing subject to comprehensive real estate holding tax. The heads of the tax offices under the jurisdiction of the defendant and the non-party corporation were imposed comprehensive real estate holding tax and special rural development tax for the year 201 through 2014 (hereinafter "each taxation of this case"). The plaintiffs and the non-party corporation were paid as shown in the attached Forms 1 through 4.

Plaintiff

On October 31, 2014, the Grand Name Co., Ltd. was merged with the Grand Name Co., Ltd. on October 31, 2014.

At the time of each taxation in this case, Articles 9(3) and 14(3) and (6) of the Gross Real Estate Tax Act provide that the tax amount imposed as property tax on housing, land subject to general aggregate taxation, and land subject to special aggregate taxation shall be deducted from the amount of comprehensive real estate holding tax on housing, etc., the amount of comprehensive real estate holding tax on land, and the amount of separate aggregate tax on land (hereinafter “amount of comprehensive real estate holding tax on housing, etc.”) respectively. Articles 4-2 and 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 26670, Nov. 30, 2015; hereinafter “Enforcement Decree of this case”) provide that “the amount of tax imposed as property tax on housing, etc., which is deducted from the amount of comprehensive real estate holding tax on housing, etc.” under the following formula (hereinafter “Enforcement Decree of this case”).

The amount equivalent to property tax (B) calculated by the standard tax rate of property tax on the tax base of housing portion, etc. 】 the aggregate (1) the amount equivalent to property tax on housing portion, etc. calculated by the standard tax rate of property tax on housing portion (III)

C. Article 5(2) of the Enforcement Rule of the Gross Real Estate Tax Act provides that “The amount equivalent to property tax calculated according to the standard tax rate of property tax, such as housing, shall be attached to the tax base of housing.