2. Acquisition tax assessed against the Plaintiff on May 8, 2013, KRW 53,159,550, and local education tax assessed against the Plaintiff.

2. Whether the instant disposition is lawful

A. Since each tax rate of acquisition tax, special rural development tax, and local education tax (hereinafter “acquisition tax, etc.”) is not properly indicated in a tax payment notice on the Plaintiff’s assertion of the disposition of this case, the basis for calculation of tax amount, such as applicable statutes, is not indicated, there is an error of law

(2) The plaintiff argues that the disposition of this case, which was asserted in the first instance trial, is unlawful, and only procedural defect is asserted.

Judgment

1. According to Article 2(1)15 and Article 55(1) of the Framework Act on Local Taxes and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice includes the taxable year and items of local taxes to be paid, the provisions of Acts and municipal ordinances of the relevant local government, the name and address of taxpayer, tax base, tax rate, amount of tax, deadline for payment, place for payment, measures to be taken in the event that taxes are not paid by the due date for payment, and the method of remedy for the illegality or mistake of imposition, etc. As such, the above provisions purport to ensure fairness in tax administration by having the tax authority take prudent and reasonable disposition in accordance with the principle of no taxation without law, and at the same time, to provide a taxpayer with detailed information on the details of the taxation disposition and to provide convenience in filing objections. As such, a tax notice specifies taxable property so that a taxpayer can, in principle, know in detail the details of the disposition of taxation and to the tax base, tax rate