1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Plaintiff A filed acquisition tax on July 1, 2014; Plaintiff B filed an application for reduction or exemption of acquisition tax on April 21, 2014; Plaintiff C, May 9, 2014; Plaintiff D, December 16, 2014; Plaintiff E, May 30, 2014; and Plaintiff E filed an application for reduction or exemption of acquisition tax on multi-family housing newly constructed under an agreement for new construction and collective sale of multi-family housing concluded with each Korea Land and Housing Corporation on May 30, 2014 (hereinafter “each building of this case”); and each building of this case constitutes multi-family housing constructed for sale pursuant to Article 33(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply) and subsequently sold each building of this case to the Korea Land and Housing Corporation.

B. In the local tax audit conducted with respect to Seoul Special Metropolitan City from March to April 2018, the Board of Audit and Inspection pointed out that the collective sale of multi-family housing to the Korea Land and Housing Corporation does not constitute multi-family housing sales, and thus, it cannot be deemed as an exemption from acquisition tax pursuant to Article 33(1)

Plaintiff

Acquisition tax (original tax) additional tax for unfaithful payment of the principal tax on May 10, 2018, A. 16,01, 2101, 601, 1201, 606, 590 914, 920, 374, 650, 650, 300 16, 602, 930, 602, 713, 970, 915, 960 (383, 605, 205, 12,861, 861, 870, 870, 870, 280, 186, 205, 305, 160, 305, 206, 160, 305, 208, 205, 300, 286, 180, 530, 1964

C. Accordingly, the Defendant imposed and collected acquisition tax and local education tax on the Plaintiffs on the grounds that each of the buildings of this case does not fall under the reduction or exemption of acquisition tax under Article 33(1) of the former Restriction of Special Local Taxation Act (hereinafter “instant disposition”), and the Plaintiffs paid the same in full.