The costs of appeal are assessed against the Plaintiff, including those resulting from Defendant’s participation.

1. Article 8(1)2 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) (hereinafter “instant provision”) provides that the place to pay acquisition tax on a vehicle shall be the place of registration under the Motor Vehicle Management Act. However, if the place of registration differs from the place of registration, it shall be the place of tax payment.

Article 2 subparag. 2 of the former Decree on the Registration of Motor Vehicles (amended by Presidential Decree No. 24443, Mar. 23, 2013; hereinafter the same) provides that “the place where the owner of a motor vehicle mainly stores, manages, or uses the motor vehicle,” and Article 3(1) of the former Decree on the Registration of Motor Vehicles (amended by Ordinance of the Ministry of Land, Transport and Maritime Affairs No. 1, Mar. 23, 2013; hereinafter the same shall apply) provides that “a certain place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs” under Article 2 subparag. 2 of the former Decree on the Registration of Motor Vehicles (amended by Presidential Decree No. 24443, Mar. 23, 2013; hereinafter the same shall apply) shall be construed as “the place where the owner of a motor vehicle is an individual, the owner of the motor vehicle shall submit documents proving the reason

In addition to the language and structure of the pertinent provision, in full view of the following circumstances, including the legislative intent and process of amendment, the legal nature of the registration of a motor vehicle and the meaning of the place of payment of acquisition tax, the instant provision, which serves as the place of payment of acquisition tax, where a corporation, while registering a motor vehicle, has obtained a place of use from the registration authority to be recognized as a place of use outside the principal place of the motor vehicle register and entered such place into the place of use in the motor vehicle register, barring special circumstances