All of the plaintiffs' claims are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

1. The Plaintiffs’ real estate acquisition and payment of acquisition tax are limited companies established with the business purpose of “acquisition and transfer, etc. of bonds, security rights, and other property rights (asset-backed assets)”.

(hereinafter) In the name of the Plaintiffs, the remainder, excluding the part regarding “G limited liability company”, refers to the Plaintiffs. On October 23, 2015, Plaintiff A acquired a successful bid for the land and buildings of Pyeongtaek-si in the auction procedure, and thereafter, Defendant Pyeongtaek-si’s acquisition of the said real estate to Defendant Pyeongtaek-si by Act No. 14475, Dec. 27, 2016.

(a) The same shall apply;

(1) On October 30, 2013, Plaintiff B reported and paid KRW 162,030,690 in total, including acquisition tax (40/1,00) calculated by applying the tax rate under Article 11(1)7 (b). On October 30, 2013, Plaintiff B acquired I land and buildings located in Ansan-si, Seoul-si, at the auction procedure, and reported and paid KRW 172,92,760 in total, including acquisition tax calculated by applying the tax rate under Article 11(1)7 (b) of the former Local Tax Act (40/1,00) to Defendant Ansan-si, Ansan-si, and KRW 172,92,760 in total, which is calculated by applying Article 11(1)7 (b) (40/1,000) of the former Local Tax Act to the Mayor; Plaintiff C acquired the above real estate at the auction procedure, 17/15,000,000,000,000.