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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. The Plaintiffs acquired each of the real estate recorded in the “acquisitionable real estate” column as shown in the attached Table (hereinafter “each of the instant real estate”) as 1/2 shares, and completed the registration of ownership transfer with respect to each ownership share.
B. The Plaintiffs reported and paid acquisition tax and local education tax calculated by applying the tax rate under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) with the amount stated as the tax base as the tax base.
(Plaintiff A and B acquired a house with a value exceeding KRW 900 million, and 30/1,00,000, and Plaintiff C and D acquired a house with a value exceeding KRW 600,000,000 but not exceeding KRW 90,00,00 at the time of acquisition, respectively, and applying the tax rate of KRW 20,00.
On September 4, 2015, the plaintiffs determined the acquisition tax rate for the real estate of this case to the defendant on or around September 4, 2015, the value at the time of acquisition shall be based on each co-ownership share. The plaintiffs' acquisition price shall be below 600 million won each, and 10/1,000 shall apply to the tax rate of 10.0. The plaintiffs filed a request for correction to refund the amount paid in excess on the ground
The defendant issued a disposition rejecting each plaintiffs' request for correction to the effect that "the purpose of legislation, which prescribes different tax rates for the acquisition price of housing according to Article 11 (1) 8 of the former Local Tax Act, is to differently grant tax benefits to housing below a certain value for one household to carry on an independent residential life, and even if a house is acquired in shares, the tax rate shall be determined on the basis of the total value of the house, and the tax amount shall be calculated by applying the tax rate to the tax base by share of acquisition."
(hereinafter “each disposition of this case”). (e)
The Plaintiffs are the Plaintiffs.