1. The plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs acquired shares (hereinafter “acquisition shares”) indicated in the “object” column in the “object” column in the attached Table 2 as indicated on each of the relevant houses (hereinafter “each of the instant houses”) and reported and paid each acquisition tax, local education tax, and special agricultural and fishing villages tax (hereinafter “acquisition tax, etc.”) to the Defendant on the relevant date indicated on the “date of report” column in the same list; and the tax base was the amount calculated by dividing the respective acquisition shares by the ratio of the respective acquisition shares among the respective amount entered in the “total acquisition value” column in the same list (hereinafter “total acquisition value”), and the tax rate was the same as that before being amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) based on the total acquisition value, as prescribed by Article 11(1)8 of the former Local Tax Act.

B. On each relevant date indicated in the “Date of Request for Correction” in the attached list 2, the Plaintiffs filed a request for correction on the grounds that the Plaintiffs had already returned and paid acquisition tax, etc. on the Defendant, not the total acquisition value of each of the instant houses, but the tax rate should be determined based on the value of each share acquired by the Plaintiffs. However, the Defendant rendered a disposition to refuse each request for correction to the Plaintiffs on each relevant date indicated in the “Date of Refusal

(hereinafter “each disposition of this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence Nos. 4 and 5 in each of subparagraphs 1 through 25, and the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. Article 11(1)8 of the former Local Tax Act provides that each tax rate shall apply on the basis of the value at the time of acquisition under Article 10. The value at the time of acquisition is determined as the tax base for acquisition tax in cases where a house is jointly acquired under Article 11(2). Thus, the value of the shares acquired is determined as the tax base for acquisition tax. Thus, “value at the time of acquisition under Article 10” in this context