1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The court's explanation concerning this part of the disposition is the same as the corresponding part of the judgment of the court of first instance (from No. 2 to No. 14 of the second ground). Thus, the court's explanation concerning this part is citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act, the main sentence of

(hereinafter the meaning of the abbreviationd language used in this case is the same as the judgment of the first instance). 2. Whether the disposition of this case is lawful

A. The court's explanation on this part of the plaintiffs' assertion is identical to the corresponding part of the judgment of the court of first instance (as stated in the third party's first and sixth part), and thus, it is citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

▣ 구 지방세법 제10조(과세표준) ① 취득세의 과세표준은 취득 당시의 가액으로 한다.

Provided, That where the acquisition is made in annual installments, it shall be the amount of annual installments (referring to the amount actually paid each time, including the contract bond included in the amount of acquisition; hereafter the same shall apply in this Section):

(2) The value as at the time of acquisition under paragraph (1) shall be the value reported by the acquisitor.

Provided, That if there is no indication of the declared value or the declared value, or such declared value is less than the standard market price prescribed in Article 4, such standard market price shall be

Article 11 (Tax Rate on Acquisition of Real Estate) (1) The amount of acquisition tax on real estate shall be calculated by applying the following standard tax rates to the tax base under Article 10:

1. Acquisition through inheritance:

(a) Farmland: 23/1000;

(b) A thing other than farmland: 28/1000;

2. Gratuitous acquisition, other than that referred to in subparagraph 1: 35/100: Provided, That the acquisition by a non-profit entrepreneur prescribed by Presidential Decree shall be 28/1000.

3. Original acquisition: 28/1000;

4. Deleted;

5. The shares of the person in the register of acquired shares due to the division of the jointly-owned property or the transfer of shares in order to resolve the co-ownership of the real estate defined in subparagraph 1 (b) of Article 2 of the Act on the Registration of Real Estate under Actual Titleholder'