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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. On February 15, 2014, the Plaintiffs acquired at KRW 780,000,00 of the Gangdong-gu Seoul Metropolitan Government Building C, 109, 1304 (hereinafter “instant housing”) and reported and paid the acquisition tax (the tax rate of 20/1,000 for each Plaintiff’s share), acquisition tax (the tax rate of 20/1,000), and local education tax.
B. On January 15, 2015, the Plaintiffs filed a claim for correction to refund the difference between the acquisition tax and local education tax calculated at the tax rate equivalent to the acquisition value of each co-owned share (10/100), and the acquisition tax and local education tax already paid, on the ground that they shared the instant housing. However, the Defendant rejected the claim on February 13, 2015.
(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry in Eul’s evidence Nos. 1 through 4, and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. Article 2(1) of the Addenda to the Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “amended Local Tax Act”) provides that “The former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “amended Local Tax Act”) that applies to a house for value transaction, which is first acquired after August 28, 2013, shall apply to the Plaintiffs’ assertion pursuant to Article 2(1) of the Addenda to the Local Tax Act (amended by Presidential Decree No. 2006, Dec. 26, 2013); and the acquisition tax rate of 10/1,00 in cases of acquiring a house with a value exceeding 60,000 won, but not exceeding 90,000 won, respectively, shall apply to the acquisition tax rate of 20/1,000 if the real estate is jointly owned as provided for in paragraph
In accordance with Article 11 (2) of the amended Local Tax Act, the acquisition tax rate under Article 11 (1) 8 of the same Act shall be 10/100,00,000, which is the value of the shares acquired by each of the plaintiffs, as the acquisition tax rate under Article 11 (1) 8 of the same Act is 10/100,000, which applies to "the case of acquiring a house with