The part against the plaintiff is reversed, and that part of the case is remanded to the Seoul High Court.

. the defendant.

1. Plaintiff’s ground of appeal

A. 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.

In addition, Article 2 subparagraph 2 of the former Decree on the Registration of Motor Vehicles (amended by Presidential Decree No. 24443, Mar. 23, 2013; hereinafter the same) defines the meaning of “place of temporary use” as “specific place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs, where an owner of a motor vehicle mainly stores, manages, or uses the motor vehicle.” Article 3 (1) of the former Rules 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 “specified place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs” under Article 2 subparagraph 2 of the said Decree means the place of temporary domicile of the owner of the motor vehicle if the owner of the motor vehicle is an individual, or the location of the principal office of the juristic person if the owner of the motor vehicle is a juristic person.

In addition to the language and structure of the relevant provision, the purpose of legislation and amendment process of the provision of this case, the legal nature of the registration of a motor vehicle and the significance of the place of payment of acquisition tax, as seen below, are recognized by the registration authority as the place of use of a place other than the principal office.