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1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
Reasons
Details of the disposition
The Plaintiffs purchased each apartment house in the item column of attached disposition No. 1 (hereinafter referred to as “each apartment of this case”) at the ratio of their respective shares to the total acquisition value, and completed the registration of ownership transfer for each share.
The Plaintiffs paid the acquisition tax, etc. calculated by applying the acquisition tax rate based on the total acquisition value pursuant to Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) with the total acquisition value of each apartment of the instant case as the tax base thereof, as indicated in the column for tax amount to be paid in attached Form 1.
The Plaintiff A, B 432,50,000 won in the local education tax rate applicable to the acquisition tax base of the Plaintiff A, B 432,50,000 won each 4,325,000 won in each of 4,325,500 won in each of 3,100,000 won in each of 1% in each of 3,100,000 won in each of 3,10,000 won in each of 3,10,000 won in each of 3,10,000 won in each of 432,50,000 won in each of the instant real estate purchase proceeds (Plaintiff A, B), 310,000,000 won in each of the instant real estate purchase proceeds (Plaintiff C, D), and thus, the tax amount shall be calculated by applying the tax rate of 432,50,000 won in each of the instant real estate purchase proceeds to the Defendant.
The plaintiffs filed a claim for the correction of the acquisition tax already filed and paid as follows. The defendant, on March 25, 2015, the purport of the legislation that otherwise determines the tax rate for the acquisition price of the housing according to Article 11 (1) 8 of the former Local Tax Act, is to differently grant tax benefits to the housing below a certain value which one household is able to carry on an independent residential life. In the case of the acquisition of a part of the housing, the court decided on the applicable tax rate on the basis of the value of the housing per house in applying Article 11 (2) of the former Local Tax Act, and then the amount calculated by applying the tax rate to the tax base for each share of acquisition shall be
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