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All of the plaintiffs' claims are dismissed.
The costs of lawsuit shall be borne by the plaintiffs.
Reasons
1. Details of the disposition;
A. The plaintiffs' real estate acquisition and payment of acquisition tax 1) The plaintiffs are limited companies established with the purpose of "acquisition and transfer, etc. of bonds, security rights, and other property rights" (hereinafter the plaintiffs' names "limited company specialized in securitization" are omitted.
(2) On January 26, 2015, the Plaintiff Company: (a) acquired the instant real estate at a voluntary auction procedure; (b) reported and paid acquisition tax of KRW 60,00,000 calculated by applying the tax rate (40/1,00) under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) to the acquisition of the instant real estate to the Mayor of Bocheon-si; and (c) the local education tax of KRW 6,00,00,000 under Article 151(1)1 of the former Local Tax Act; and (d) the special rural development tax of KRW 3,00,000 under Article 5 of the former Act on Special Rural Development.
3) Plaintiff B is the Plaintiff’s land 53,038 square meters and building 7,456.24 square meters (hereinafter “2 real estate of this case”) for the land outside of D in Jinjin-si and 7 other than D, and the real estate of this case is referred to as “each of the instant real estate” in common name as the instant real estate 1
(2) After the Plaintiff’s claim for correction and the Defendant’s refusal disposition on December 17, 2015, the Plaintiff reported and paid KRW 262,090,660, local education tax under Article 151(1)1 of the former Local Tax Act, and KRW 13,104,530, total amount of KRW 301,40,250, which is calculated by applying the tax rate under Article 11(1)7 (b) (40/1,00) of the former Local Tax Act with respect to the acquisition of the instant 2 real estate to Defendant Jinjin-si City Mayor on December 17, 2015. The Defendants filed a claim for correction to each of the Defendants to the effect that the acquisition of each of the instant 2 real estate constitutes original acquisition, but the Defendants shall be subject to the tax rate under Article 11(1)3 of the former Local Tax Act.