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 April 29, 2014, the acquisition date of the Plaintiff’s real estate acquired the real estate (hereinafter “each of the instant real estate”) at a voluntary auction procedure by winning the auction on April 3, 2015, 1/2 shares of 1/2 of the 1/2 shares of 3rd floor E, E-building No. 3, G, and H, and the 1/2 shares of the 1/2 shares of the 1/2 shares of the 1/2 shares of the 1/2 shares of the 3rd floor E-building and the 1/2 shares of the 1/2 shares of each of the 1/2 shares of the 1/2 shares of the 3rd floor E-building and the 1/2 shares of the

B. 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.

Plaintiff

The Defendant’s local education tax for rural development of the Republic of Korea: A 9,200,000 920,000 460,000 2 B PP market 14,624,200 1,462,420 731,210 3 CY market 68,587,200 6,858,720 3,420 3,429,360 4 D (unit: 1)

C. On September 2, 2018, the date of the Plaintiffs’ request for correction and the Plaintiff’s refusal disposition against the Defendants’ refusal, the Plaintiff filed a request for correction on September 13, 2018 to the effect that the acquisition of each of the instant real estate at the auction by the Defendants constitutes an original acquisition, and that the tax rate under Article 11(1)3 of the former Local Tax Act (28/1,000) should be applied to the Defendants on September 3, 2018. However, the Defendants rejected all of them as follows:

(hereinafter referred to as "each rejection disposition of this case"). [The grounds for recognition] The fact that there is no dispute, each entry of Gap's evidence 1 through 3 (including each number), and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. For the following reasons, the plaintiffs' assertion that the acquisition of each of the instant real estate constitutes original acquisition, and thus, the acquisition of each of the instant real estate by succession is deemed acquisition by succession, and each of the instant refusal dispositions rejecting the request by the plaintiffs is unlawful.

① The Plaintiffs.