1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On June 29, 2016, the Plaintiff newly built and acquired an apartment unit B in Daegu-gu, Daegu-gu, and on October 17, 2016, the Plaintiff newly built and acquired an apartment unit C in Daegu-gu.

(hereinafter referred to as "each apartment of this case" in total. (b)

On August 9, 2016, the Plaintiff paid acquisition tax of KRW 323,080,178,230, acquisition tax of KRW 7,689,30,230, local education tax of KRW 439,389,030, and special rural development tax of KRW 79,640,460, to the head of Suwon-si on August 9, 2016. On December 1, 2016, the Plaintiff reported and paid acquisition tax of KRW 81,182,892,152,830, local education tax of KRW 110,40,40,730, as acquisition tax of KRW 81,182,892,449, as tax base.

Each of the above tax bases, including acquisition tax, included the charges for school sites paid by the Plaintiff in accordance with the former Act on Special Cases Concerning the Securing, etc. of School Sites (wholly amended by Act No. 14604, Mar. 21, 2017; hereinafter “former School Sites Act”) in KRW 4,105,973,130,478,764,400 (hereinafter “each of the above charges for school sites of this case”).

C. On March 5, 2018, the Plaintiff filed a request for correction with the Defendants for reduction of each acquisition tax, etc. indicated in attached Tables 1 and 2, on the premise that the amount of school site charges is not included in the tax base, such as acquisition tax for each of the instant apartment units.

(B) The Plaintiff’s claim for correction was filed on March 7, 2018, and the head of the Defendant’s month rendered a disposition rejecting the Plaintiff’s claim for correction, and the head of the Defendant’s Suwon rendered a disposition rejecting the Plaintiff’s claim for correction on March 13, 2018.

(hereinafter referred to as "each of the above rejection dispositions" is referred to as "each of the dispositions in this case."

On March 26, 2018, the Plaintiff filed an appeal with the Tax Tribunal on each of the instant dispositions, but each of the said appeals was dismissed on August 27, 2018 and July 5, 2018.

[Grounds for recognition] without dispute;