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 purchased the instant containers in total of KRW 688,00,000, and completed the registration of ownership transfer as to August 19, 2015, after purchasing the instant containers in the auction procedure (U.S. District Court C) for a total of KRW 688,00,000.

B. On August 11, 2015, the Plaintiffs reported acquisition tax, etc. of the instant containers (acquisition tax of KRW 16,512,000) and paid it to the Defendant. The acquisition tax rate was 2% pursuant to Article 11(1)8 of the Local Tax Act.

On December 18, 2015, the Plaintiffs confirmed that the instant containers were not housing, and additionally paid KRW 15,136,000 (acquisition tax 13,760,000) as acquisition tax, etc. on the said containers applying Article 11(1)7 (b) of the Local Tax Act at a tax rate of 4% on December 18, 2015.

(c) the amount which has been paid less than the amount already paid.

On July 20, 2018, the Plaintiffs filed an application for rectification of acquisition tax, etc. paid to the Defendant. The purport of the application is to apply the tax rate of 2.8% under Article 11(1)3-8 of the Local Tax Act as it constitutes original acquisition, and accordingly, seek for refund of the difference between the acquisition tax amount calculated according to the above tax rate and the acquisition tax amount already paid.

On September 4, 2018, the defendant notified the plaintiffs of their refusal to request correction, and the reason is that the acquisition of real estate by auction is not an original acquisition.

(The grounds for recognition), Gap evidence No. 1, Eul evidence No. 1, and the purport of the whole pleadings and arguments

2. Whether the rejection disposition of this case is legitimate

A. Since the Plaintiffs asserted that the instant containers were acquired due to auction sale, the acquisition tax rate on original acquisition under Article 11(1)3 of the Local Tax Act should be applied.

Therefore, the difference between the acquisition tax amount calculated by the tax rate and the already paid acquisition tax amount.