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

A. On September 27, 1997, Korea entered into a sales contract with the Plaintiff’s father B (the Plaintiff’s father died on June 1, 2001) with the content of selling 165 square meters out of the Busan Shipping Daegu 1,248 square meters (hereinafter “instant land”).

B. On January 24, 200, the Defendant voluntarily reported acquisition tax of KRW 2,853,180, and registration tax of KRW 4,668,840 as to the instant land, but did not pay acquisition tax, etc., the Defendant imposed and collected KRW 3,397,870, including additional dues on March 13, 200, and imposed and collected KRW 3,397,870, and on February 9, 2001, seized No. 113 Dong-dong 804 (hereinafter “instant apartment”) on one parcel, other than Busan Shipping Daegu, Busan, and completed the attachment registration on February 14, 201.

C. After June 1, 2001, the Defendant imposed on B the property tax and aggregate land tax of the apartment of this case until the end of 2007, but found that B died on June 1, 2001, the Defendant decided to reduce the aggregate of 2,590,860 won among the property and aggregate land tax imposed on B on November 13, 2007, and imposed on and imposed on B the Plaintiff, the heir of B, who is the Plaintiff on December 10, 2007, KRW 1,989,070 (including additional taxes) including the property and aggregate land tax for which the exclusion period of imposition is not imposed.

On October 19, 2011, the Plaintiff paid 1,989,070 won in aggregate of the property and aggregate land taxes.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 2, Eul evidence Nos. 1 through 10, and argument and judgment of the whole pleadings

A. The Plaintiff’s father’s portion of acquisition tax is exempt from acquisition tax and registration tax pursuant to the former Local Tax Act, as if the Defendant had previously purchased the instant land before the Plaintiff’s father exempted from acquisition tax and registration tax. Therefore, as to the acquisition of the instant land, the Defendant’s KRW 6,013,950 (the Plaintiff’s additional charges of KRW 2,593,80 for acquisition tax and KRW 2,915,380 for special rural development tax of KRW 259,380 for rural development tax of KRW 245,39,390 for acquisition tax and KRW 6,013,950 for those who had previously purchased the instant land.