1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On April 14, 2014, the Plaintiffs concluded a sales contract with the content that the Dongjak-gu Seoul Metropolitan Government Ground Housing (hereinafter “instant Housing”) purchases KRW 895,00,000,00. On June 11, 2014, the Plaintiffs completed the registration of ownership transfer for each of the instant housing units of KRW 1/2.

B. On June 11, 2014, the Plaintiffs reported and paid acquisition tax amounting to KRW 17,90,000 calculated by applying the tax rate of 20/1,000, which is the standard tax rate of KRW 17,90,000, and the local education tax corresponding thereto, KRW 1,790,000, KRW 1,308,010 (hereinafter “acquisition tax, etc.”) under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”).

C. On October 15, 2015, the Plaintiffs filed a claim for correction to refund the difference between acquisition tax, etc. calculated at 10/1,000, which is the tax rate of 447,500,000, the acquisition value of each of the instant shares, and acquisition tax, etc. already paid, on the grounds that the Plaintiffs shared the instant housing. However, the Defendant rejected it on November 26, 2015.

hereinafter referred to as "disposition of this case"

(ii) [Grounds for recognition] unsatisfy, Gap evidence 1 to 3 (if available, each entry, including branch numbers, and the purport of the whole pleadings;

2. Whether the instant disposition is lawful

A. The plaintiffs asserted that they acquire 1/2 shares of the housing of this case. The plaintiffs' acquisition tax base shall apply 10/100 of the tax rate of "in the case of acquiring a house with an amount equivalent to 1/2 shares out of the purchase price of the housing of this case" pursuant to Article 11 (2) and 11 (1) 8 of the former Local Tax Act.

Nevertheless, the Defendant shall apply the tax rate based on the total purchase price of the instant housing, and take the instant disposition.