1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

The ground for the claim of the office.

1. On February 16, 2015, the Plaintiffs acquired 319,280,000, and 45 houses (118.18.1827 square meters, buildings 1859.61 square meters; hereinafter “instant real estate”) located under the Jung-gu Seoul Special Metropolitan City, as the tax base, and thereafter, purchased 7,982,00,000 won as the acquisition price and 319,280,000, the acquisition tax rate of 151(1)7 (b) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter the same shall apply) should be applied to the Defendant at the rate of 10,100,000, and 31,928,000,000 won as the acquisition tax rate of 151(1)1; hereinafter the same shall apply).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. The former Local Tax Act provides that the acquisition of real estate by auction constitutes “original acquisition” shall be 28/100 in the case of “original acquisition” (Article 11(1)3), and 30/100 in the case of “acquisition by any other cause”, and 40/100 in the case of farmland other than farmland (Article 11(1)3). The former Local Tax Act does not provide for definition as to what constitutes “original acquisition” and does not provide for explicit tax rates as to the acquisition by auction.

① However, “auction” is merely a process for realizing an obligor’s property on behalf of the State, and constitutes a type of sale and purchase, and is, Supreme Court Decision 200Da5388, May 25, 1993.