2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1...

In response, only the plaintiff appealed, and the defendant did not appeal.

Therefore, the Supreme Court's scope of adjudication is limited to the imposition of acquisition tax of KRW 782,824,817 out of KRW 1,693,343,110 and the imposition of tax of KRW 73,146,845 out of KRW 158,225,30.

2. The reasoning of this court’s judgment citing the judgment of the court of first instance is as follows, except for the reasons for the judgment of the court of first instance which raises some contents, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The second part of the judgment of the court of first instance shall be subject to the "registration of trust ( July 9, 2010)" in the second part of the judgment of the court of second instance with the "registration date of trust ( July 9, 2010)".

The following shall be followed from the 7th trial of the first instance to the 8th trial of the first instance.

【The Plaintiff’s legitimate acquisition tax calculated under this Act is KRW 782,824,817 [the principal tax = 513,563,484 won + (=25,678,174,205 won + 2.2%; hereinafter the same shall apply] 】 269,261,333 won [the additional tax amounting to 102,712,696 won = 513,563,484 x 20%) 16,548,637 won [the additional tax amounting to 513,563,484 x 003 x 1,003 x 1,084 x 1,064 x 351,356,348 x 548 x 5365 x 1645 x 53645 x 1645 x 1645 x 545 x 1465 x 5 x 14645 x 】

A person shall be appointed.

3. The decision of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.