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 the pertinent shares among the relevant real estate (hereinafter “each of the instant real estate” in attached Form 2, such as the following: (a) the “defensive housing (location location), total acquisition value (tax base), acquisition date, and acquisition shares” in attached Table 2 (hereinafter “defensive housing”).

B. In accordance with Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”), the Plaintiffs acquired a house, the value of which as at the time of acquisition exceeds KRW 900,00,00,00 in the case of Plaintiff C, D, E, H, and I, under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”), and acquired a house exceeding KRW 30,000,00 in the case of Plaintiff A, B, F, and G, with a tax rate of more than KRW 60,000,00,000, which is calculated by applying the tax rate of 20/1,000 and paid acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”).

C. The Plaintiffs filed a request for correction to the Defendant on each of the pertinent dates stated in the separate sheet No. 2 list to the effect that “the acquisition tax rate for each of the instant houses ought to be determined based on co-ownership shares, and acquisition tax, etc. ought to be partially refunded.”

The Defendant notified the Plaintiffs of the refusal of the above request for correction on each relevant day set forth in the “date of rejection of the request for correction” in the attached Table 2 list.

(hereinafter referred to as "each rejection disposition of this case"). / [Grounds for recognition] The fact that there is no dispute, Gap's evidence 1 and 2 (including each number), and the purport of the whole pleadings.

2. The rejection disposition of this case is legitimate.