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 January 22, 2014, the Plaintiffs and C concluded a sales contract with C to purchase Seocho-gu Seoul Metropolitan Government D Apartment 301 Dong 104 (hereinafter “instant real estate”) for KRW 684,00,000.

B. With respect to acquisition tax, etc. on the instant real estate on March 20, 2014, the Plaintiffs reported and paid the acquisition tax amount of KRW 1,368,00,000, calculated by applying the tax rate of 20/1,000, which is the standard tax rate of acquisition tax (20/1,000,000, which is the standard tax rate of 13,680,000, and KRW 1,368,000,000, which is the amount calculated by applying the said standard tax rate of local education tax, as stipulated under Article 151(1)1 of the former Local Tax Act, to the Defendant on November 25, 2014, and the amount of local education tax calculated by applying the standard tax rate of 1,368,000,000, which is the standard tax rate of 200,000,000,000 won, based on each of the instant real estate acquired by the Plaintiffs to the Defendant.

On January 19, 2015, the Defendant rejected the Plaintiffs’ claim for rectification on the ground that “It is reasonable to determine the value and tax rate at the time of acquisition based on the value of a single complete house, and then calculate each tax amount by shares of the co-owners.”

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence Nos. 2 through 6, the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. The plaintiffs.