Defendant.

The court's explanation on this part is the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the court's explanation is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The reasoning of this Court is that the part concerning the claim for cancellation of imposition of special rural development tax of this case is legitimate is the same as that of the relevant part of the judgment of the court of first instance. Thus, this Court cites it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

The plaintiff's assertion on the legitimacy of the disposition of this case is justified. The court's explanation on this part is consistent with the reasoning of the judgment of the court of first instance, except for the addition of the following contents under the 16th sentence of the judgment of the court of first instance. Thus, this part of the judgment is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act

【4) The Defendant did not grant the Plaintiff an opportunity to file a pre-assessment review even within 30 days from the date of written notice on the result of the tax investigation but did not grant the Plaintiff an opportunity to file a request for pre-assessment review and imposed a tax disposition only for about one week from the date of the above notice. The instant disposition is an infringement of the taxpayer’s procedural right and its procedural

The reasoning for the court’s explanation on this part is the same as that of the corresponding part of the judgment of the first instance court. As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are cited as it is. Articles 111(2) and 130(1) and (3) of the former Local Tax Act as to whether there is substantial illegality due to the absence of the grounds for disposition, and the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 21975, Jan. 1, 2010; hereinafter the same

According to Article 82-3 (1), the acquisition price which forms the tax base of acquisition tax and registration tax shall be the time of acquisition of the objects of taxation in order to acquire the objects concerned before it is.