1. According to the reasoning of the judgment below, the court below established the fact that the plaintiff company made voluntary payments of 4,541,732 won and 908,346 won under the general tax rate under Article 131 of the Local Tax Act and 124 (Article 160 of the judgment of the court below on the ground that the defendant's registration of acquisition of real estate under Article 138 (1) 15 of the Addenda of the Local Tax Act is justified in the interpretation of Article 138 (1) of the Local Tax Act and Article 138 (2) of the Enforcement Decree of the same Act on the acquisition of real estate within 138 (2) of the same Act on the following grounds: the previous business chain, which was established on December 2, 1976 with the trade name of new metals Co., Ltd., Ltd. and operated the same kind of chemical and industrial material business as its business purpose; it was changed to the current trade name while absorbing Sejong Chemical and Industrial Co., Ltd., Ltd., which was merged with the above nonparty company.

2. However, Article 138 (1) 3 and 4 of the Local Tax Act, Article 102 (2) and (3) of the Enforcement Decree of the same Act stipulate that the registration of acquisition of real estate subject to heavy registration tax shall be divided into "real estate registration of establishment, establishment, and relocation of a corporation in a large city" and "real estate registration of establishment or extension of a factory in a large city" and Article 112 (3) of the same Act provides that "the acquisition tax rate for acquiring an object of taxation for the new construction or extension of a factory in a large city prescribed by Presidential Decree" shall be 50/100 of the tax rate under paragraph (1) and Article 84-2 (2) 1 of the Enforcement Decree of the same Act provides that "the provisions of Article 112 (3) of the Act shall apply mutatis mutandis to the new construction or extension of a factory in a large city except for those falling under one of the following subparagraphs, and the provisions of Article 84-2 (4) of the same Act shall apply mutatis mutandis to the acquisition of a newly constructed or extension of a factory."

3. In this case, although the registration of acquisition of real estate by the plaintiff company was excluded from the subject of heavy taxation because it constitutes acquisition by succession caused by merger with the above non-party company, the court below's decision that the taxation of this case was justified by applying the heavy taxation rate by deeming it as "real estate registration after the establishment, establishment, and transfer of a corporation in a large city" in the latter part of Article 138 (1) 3 of the Local Tax Act as "the establishment, establishment, and transfer in a large city" in the latter part of Article 138 (1) 3 of the Local Tax Act. The judgment below

Therefore, the judgment of the court below is reversed, and the case is remanded to Seoul High Court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Young-ju (Presiding Justice)