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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. Land partitioning 1) Plaintiffs and C Co., Ltd. (hereinafter “Nonindicted Company”)
D) The major shareholder of the non-party company is the land before the instant partition, which is the 2,362 square meters of forests and fields E in Young-si. (hereinafter “the instant land”).
2) On November 30, 2010, the Plaintiffs entered into an exchange contract with Nonparty Company on the share of 661/2,362 on the land prior to the instant split-off owned by Nonparty Company and on the share of 654/2,362 on the land prior to the instant split-off owned by the Plaintiffs, and on the share of 654/8,000 on the share of 7/362 on the land prior to the instant split-off owned by the Plaintiffs, and on December 3, 2010 on the share of 890 square meters on the F forest in Suwon-si.
3) Meanwhile, the land before the instant partition was divided as follows on November 30, 201. The size of the land after the division of land category after the division of the sectional owner (the Plaintiffs of G forest land G 661 HH 527, the Plaintiffs of G forest land before the division of land in this case) was divided, and Nonparty 506, Nonparty 1 forest land E, 506, Nonparty 668
B. On November 22, 2011, the Plaintiffs newly built a reinforced concrete structure slive roof detached housing (hereinafter “instant housing”) with a total floor area of 56.88 square meters on the ground of 66.88 square meters (hereinafter “instant land”) located on the land of 56.88 square meters (i.e., 1st an underground floor of 227.69 square meters, 138.88 square meters and 130.84 square meters and 109.47 square meters), and registered the preservation of ownership on February 22, 2012.
C. (1) On December 3, 2010, the Plaintiffs are the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter “Local Tax Act”) regarding the acquisition of shares in the instant land before the instant partition.
(2) Article 11(1) of the former Local Tax Act (amended by Act No. 10924, Jul. 25, 2011; hereinafter “former Local Tax Act”) on February 14, 2012, the Plaintiffs reported and paid acquisition tax of KRW 8,00,000 and special agricultural and fishing villages tax of KRW 80,00,00, respectively, by applying 20/1,000 as prescribed under Article 112(1).