1. All of the plaintiffs' requests for adjudication on the constitutionality of law are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On August 1, 2018, the Plaintiffs are those who have acquired each section of exclusive ownership (hereinafter “instant real estate”) indicated as “business facilities (officetel)” as stated in the corresponding column of “list of the building to be sold” in the attached Form of the Young-gu, Young-gu, Suwon-si, which was subject to a pre-use inspection on or around August 1, 2018.

B. From September 2018 to January 2019, the Plaintiffs filed a return on acquisition tax with the Defendant on the acquisition of the instant real estate, as stated in the “Report Date of Acquisition Tax Return” and the “paid acquisition tax” column in attached Form 11(1)7(b) of the former Local Tax Act (wholly amended by Act No. 16194, Dec. 31, 2018; hereinafter “former Local Tax Act”) by applying the tax rate under Article 11(1)7(d) of the former Local Tax Act (wholly amended by Act No. 16194, Dec. 31, 2018).

C. After that, from December 2018 to February 2019, the Plaintiffs filed an application for rectification of acquisition tax under the premise of the application of the legal provisions of this case on the ground that “The Plaintiffs acquire and use the instant real estate for residential purpose, and thus, shall apply acquisition tax of 60 million won or less, acquisition tax of 1.0% or less, local education tax of 0.1% or special rural development tax, or non-taxation.”

On the corresponding day, the Defendant rendered a disposition rejecting a request for correction of acquisition tax on the ground that “the instant real estate does not fall under the housing stipulated in the instant legal provision” (hereinafter collectively referred to as “instant disposition”) against the Plaintiffs.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 5 (including each number in case of additional evidence), the purport of the whole pleadings

2. The assertion and judgment

A. Summary of the plaintiffs' assertion 1, revocation of the disposition of this case.