1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs acquired shares of acquisition among each subject matter listed in the separate sheet No. 2 list, and on the date of each declaration indicated in the same list, the tax base was the amount calculated by dividing the ratio of shares of acquisition among the total acquisition values listed in the same list, and the tax rate was the amount calculated by dividing the ratio of shares of acquisition among the total acquisition values listed in the same list, and the tax rate was the same as the total acquisition value under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former

B. On the date of each request for correction indicated in the separate sheet No. 2 list, the Plaintiffs filed a request for correction with the Defendant, and with respect to each acquisition tax, etc. already filed by the Plaintiffs, the tax rate shall be in accordance with Article 11(1)8 of the former Local Tax Act based on the value of each acquisition share of the Plaintiffs, not the total acquisition value, and each request for correction was filed, but the Defendant rendered a disposition rejecting each request for correction to the Plaintiffs on the date of refusal

[Reasons for Recognition] There is no dispute, each entry of Gap evidence 1 through 6 (including paper numbers) and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. Summary of the plaintiffs' assertion

A. Article 11(1)8 of the former Local Tax Act provides that each tax rate shall apply based on the value at the time of acquisition pursuant to Article 10. The value at the time of acquisition is determined as the tax base for acquisition tax in cases where a house is jointly acquired pursuant to Article 11(2). Thus, the value of the shares acquired is determined as the tax base for acquisition tax. Thus, “value at the time of acquisition pursuant to Article 10” should be interpreted as the value of shares acquired by co-owners as the tax base for acquisition

Therefore, the instant disposition should be revoked as it is unlawful on a different premise.

(b) Attached Form 3 of the relevant statutes.