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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs’ acquisition of each real estate and payment of acquisition tax 1) Plaintiff B, on April 8, 2014, shall be deemed as C and 9847 square meters (hereinafter “instant 1 real estate”).
(2) The Defendant acquired the instant real estate at a voluntary auction procedure in Suwon District Court D, and on the same day, the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) with respect to the acquisition of the instant real estate.
(2) On April 8, 2014, Plaintiff A paid acquisition tax of KRW 53,60,000 and local education tax of KRW 5,360,00,00, calculated by applying the tax rate under Article 11(1)7 (b) (40/1,00) and KRW 5,360,00 for local education tax. (2) On the same day, Plaintiff A acquired land of KRW 1298,48,00 (hereinafter “second real estate of this case”) through a successful bid in the D Voluntary Auction procedure at Suwon District Court. On the same day, Plaintiff A paid acquisition tax of KRW 73,792,210,7379, and local education tax calculated by applying the tax rate under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 1475, Dec. 27, 2016; hereinafter the same) to the Defendant.
B. On August 29, 2018, Plaintiff B filed a claim for correction to the effect that the acquisition of the instant real estate No. 1 by winning a successful bid constitutes an original acquisition, and thus, the tax rate under Article 11(1)3 of the former Local Tax Act (28/1,00), but the Defendant rejected the claim for correction to the effect that “the acquisition by winning a bid shall be deemed the acquisition by succession” on October 25, 2018 (hereinafter “instant refusal disposition”).
(2) On September 4, 2018, Plaintiff A filed a claim for correction to the effect that Article 11(1)3 (2) of the former Local Tax Act (28/1,000) shall apply to the Defendant on the ground that the acquisition of real estate No. 2 in the instant case by winning a successful bid constitutes original acquisition. However, the Defendant rejected the claim to the effect that “the acquisition by winning a successful bid shall be deemed the acquisition by succession” on October 31, 2018.
(c).