1. Of the instant lawsuit, the part of the claim against the defendant-appellant of Plaintiff E is dismissed.

2. The remainder of Plaintiff E.

Details of the disposition

A. On October 24, 2014, Plaintiff A acquired each real estate and paid acquisition tax (hereinafter “Plaintiff A”)

The former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) regarding the acquisition of the first real estate by winning a successful bid in the auction procedure, and on the same day, to the head of Seo-gu, Seo-gu, Incheon Metropolitan Government on the same day.

(2) The Plaintiff (a) reported and paid KRW 26,092,860, totaling KRW 22,689,860, KRW 1,134,470, and KRW 26,092,860, which is calculated by applying the tax rate under Article 11(1)7 (b) (40/1,00), and KRW 26,092,860, which is the total of KRW 26,090,000, KRW 1,750,000, and KRW 1,200,000, KRW 1,750,000 to the head of Seocheon-gu, Seocheon-gu, Incheon, Seoul, and KRW 26,00,00, KRW 1,000, KRW 135,000, KRW 30,000, KRW 1,000, KRW 306,37,9636,47,07.

3) On November 13, 2015, Plaintiff C Co., Ltd. (former K Co., Ltd.) (former K Co., Ltd.) is a building 1,719 square meters and a building 1,079 square meters and a building 1,079.18 square meters (hereinafter “third real estate”).

4,44,00 acquisition tax calculated by applying the tax rate (40/1,00) under Article 11(1)7 (b) of the former Local Tax Act with respect to the acquisition of the third real estate to the head of the Dong-gu, Chungcheongnam-gu, Seoul Special Metropolitan City, and special rural development tax; and KRW 3,222,000,000, totaling KRW 6,44,106,000, local education tax; 4) Plaintiff D acquired a successful bid for the compulsory auction procedure, 2,539 square meters, and 187.2 square meters of buildings, 187.2 square meters (hereinafter “4 real estate”) in the same day, and Article 11 of the former Local Tax Act with respect to the acquisition of the fourth real estate, at the same time, the head of Taean-gu Gun on September 3, 2014.