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 March 15, 2015, the Plaintiffs concluded a sales contract to purchase the Seocho-gu Seoul Metropolitan Government C Apartment No. 101 and 502 (hereinafter “instant real estate”) for KRW 840,000,000 and paid the purchase price, and completed the registration of ownership transfer on May 22, 2015.

With respect to acquisition tax, etc. on the instant real estate on May 2, 2015, the Plaintiffs reported and paid acquisition tax amounting to KRW 16,800,00 (tax rate of KRW 2%), local education tax, KRW 1,680,00 (tax rate of KRW 0.2%) calculated by applying the tax rate of KRW 16,80,00 (tax rate of KRW 2%), which is calculated by applying Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) to the Defendant. On October 12, 2015, the Plaintiffs asserted that “The tax base against the Plaintiffs is KRW 420,000,000, which is the amount equivalent to the share of KRW 1,20,000 out of the purchase price of the instant real estate, and that the Plaintiffs already filed a claim for rectification and payment under Article 11(1)6 of the former Local Tax Act.”

Tax base acquisition tax rate of local education tax applicable to the Plaintiffs 420,000,000 won 1% each 4,200,000 won 420,000 won

D. Accordingly, the legislative intent of Article 11(1)8 of the former Local Tax Act, which prescribes differently the tax rate by the acquisition price of a house, is to differently grant tax benefits to a house below a certain value that one household is able to carry on an independent residential life. In applying Article 11(2) of the former Local Tax Act, where a part of a house is acquired, the Defendant shall first determine the applicable tax rate based on the price by house in applying Article 11(2) of the former Local Tax Act, and then the amount calculated by applying the tax rate to the tax base by the acquisition shares.