1. All plaintiffs' lawsuits are dismissed.

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

1. Basic facts

A. The Plaintiffs reported and paid each acquisition tax, special rural development tax, and local education tax (hereinafter “return of this case”) to the Defendant on each day indicated in the “payment date” column of Attached Table 1(1) with respect to the acquisition of shares in each land listed in Attached Table 2 List (hereinafter “each land of this case”).

B. The Plaintiffs completed the registration of transfer of shares based on the termination of each mutual title trust with respect to each of the instant land, as described in the separate sheet No. 2 List (2) on each of the respective dates stated therein.

【Ground of recognition】 The fact that there is no dispute, entry of Gap Nos. 1, 2, and 3 (including each number), the purport of the whole pleadings

2. The plaintiffs asserts that the acquisition tax, local education tax, and special tax for rural development was already paid at the time of initial registration due to the co-ownership relation of each of the instant land as well as the transfer of shares following the resolution of co-ownership relation of each of the instant land is free transaction, and thus, the calculation of acquisition tax, etc. based on the current base price is unlawful. Accordingly, the defendant asserts that each disposition of this case on the date of tax return and payment is revoked by asserting that the calculation of the acquisition tax, etc. based on the current base price is unlawful, even though the tax base is zero won. Accordingly, in the process of paying acquisition tax, etc. by the tax authorities in the process of paying and paying acquisition tax

Acquisition tax, local education tax and special rural development tax are taxes by reporting and paying them, and in principle, tax liability is determined specifically by the act of a taxpayer to voluntarily determine the tax base and amount of tax.