1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On October 31, 2012, the Plaintiffs prepared a sales contract for each of the real estate listed in the separate sheet, which is the land allotted by the instant association, (hereinafter referred to as “instant real estate”) executed by the instant association, in purchase price of KRW 68,546,50,91 between the Sejongcheon District Land Readjustment Project Association (hereinafter referred to as the “instant association”) and the land allotted by the instant association, and completed the registration of ownership transfer (1/2 shares of the Plaintiff Dosco Co., Ltd., and the remaining Plaintiffs 1/4 shares of each of the instant real estate) on November 23, 2012 on the ground of the sale and purchase thereof.

B. On November 23, 2012, the Plaintiffs reported and paid acquisition tax, local education tax, and special rural development tax on the instant real estate at KRW 3,153,139,030 on October 31, 2012 on the date of acquisition to the Defendant, at KRW 68,546,50,50,991. The Plaintiffs reported and paid a total of 3,153,139,030 won in aggregate. 52,84,764,909,246,10,548, 598,6364,6361, and 22,691,630,630,62,691,736,630, 630,250, 2065, 207, 1096, 305, 1964, 2056, 2096, 16396, 2057

(A) No. 4-1 (c)

On May 23, 2013, the Plaintiffs filed a claim for correction, such as acquisition tax, etc. claiming a refund of the total amount of KRW 1,176,341,386,386,00,000,000, which stated that “The tax base amount of the instant real estate was KRW 42,973,861,864, but was erroneously paid and paid as KRW 68,546,50,91.” However, on July 11, 2013, the Defendant issued a disposition rejecting the said claim against the Plaintiffs (hereinafter “instant disposition”).

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, 7, Eul evidence 1 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion.