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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On January 13, 2014, the Plaintiffs concluded a sales contract to purchase the Gangnam-gu Seoul Metropolitan Government C Apartment 110,205 (hereinafter “instant real estate”) for KRW 810,000,000 and paid the purchase price, and completed the registration of ownership transfer on February 28, 2014 with respect to each of the instant real estate 1/2 shares.
B. In relation to acquisition tax, etc. on the instant real estate on February 28, 2014, the Plaintiffs reported and paid to the Defendant the acquisition tax amounting to KRW 16,200,00 (tax rate of KRW 2%) calculated by applying the tax rate of KRW 16,20,00 (tax rate of KRW 2%) and the local education tax of KRW 1,620,00 (tax rate of KRW 0.2%) pursuant to Article 11(1)8 of the Local Tax Act.
C. On January 10, 2015, the Plaintiffs asserted that “The tax base of acquisition tax against the Plaintiffs is KRW 405,00,000, which is the amount equivalent to one-half of the instant real estate purchase price, pursuant to Article 11(2) of the Local Tax Act, should be calculated by applying the tax rate of “where a person acquires a house with a price below KRW 600,000” pursuant to Article 11(1)8 of the Local Tax Act” and claimed that the Plaintiffs’ total acquisition tax and local education tax already reported and paid KRW 17,820,00,000, total acquisition tax and local education tax, shall be KRW 8,100,000, total amount of local education tax and KRW 8,910,000,00.
Accordingly, on January 13, 2015, the Defendant rejected the Plaintiffs’ claim for correction on the ground that “The legislative intent of Article 11(1)8 of the Local Tax Act, which differently prescribes the tax rate for the acquisition price of a house, is to provide differential tax benefits to the housing below a certain value for which one household is able to carry on an independent residential life, and in applying Article 11(2) of the Local Tax Act when acquiring a part of a house, the Defendant first determined the applicable tax rate on the basis of the value per house in applying Article 11(2) of the Local Tax Act, and then the amount calculated by applying
hereinafter “instant refusal disposition”.