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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Basic facts
A. On September 9, 2010, an agro-industrial complex cooperation company in the United States District has obtained approval of the non-industrial complex plan for the non-industrial complex plan for the non-industrial complex of 1000 YY-ri-ri, Chungcheongnam-gu, Chungcheongnam-do. The Plaintiffs purchased each agricultural and industrial complex from the above company in lots and obtained approval for the use of the industrial building as follows, and paid the remaining 25% of acquisition tax by 75% in accordance with the Defendant’s Ordinance on Reduction and Exemption of Do Taxes (hereinafter “instant Ordinance”).
The amount to be paid as of the date of approval for the use of the order by the payer, the Plaintiff 1, SPtech Co., Ltd., and the amount to be paid as of February 6, 2014, KRW 24,038,00 on February 11, 2014, and KRW 9,568,940 on January 21, 2014, 2014, 3 Plaintiff DP Co., Ltd., Ltd., Ltd., Ltd., d., the Plaintiff d., Ltd., the amount of KRW 568,940 on January 15, 2014 on January 17, 2014
(b) Details of payment of acquisition tax (based on recognition), entry in Gap 1 through 4 (including paper numbers), Eul 1 and 2 (including paper numbers), and the purport of the whole pleadings, without dispute;
2. The plaintiffs' assertion and judgment
A. Although the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014) provides that acquisition tax on real estate acquired through the new construction or extension of an industrial building shall be exempted until December 31, 2014, the Plaintiffs asserts that acquisition tax shall be exempted until December 31, 2014 (Article 78(3)1 of the same Act and 750,000, and that the instant Ordinance allowing the remaining payment shall be null and void in violation of the law, and thus, they seek return of the already paid tax amount as unjust enrichment.
According to the evidence evidence No. 5, the Restriction of Special Local Taxation Act was amended by Act No. 10417, Dec. 27, 2010, and "local governments are extended the local tax reduction period among local tax reduction and exemption under this Act, taking into account the financial conditions of the local government, the ability of the person subject to tax reduction and exemption, etc.