1. Revocation of a judgment of the first instance;

2. Acquisition tax assessed against the Plaintiff on April 2, 2013 is KRW 6,643,490, and is assessed against the Plaintiff.

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. In a case where the Plaintiff’s tax payment notice is imposed on a single tax item claimed by the Plaintiff, the instant disposition is unlawful on the grounds that there are defects, such as the tax base, tax rate, calculation basis, etc. for each of the instant tax items, but the instant tax payment notice on the instant disposition is not entirely indicated in the local education tax base, tax rate, and specific calculation basis.

B. 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 shall be based on a tax payment notice stating the taxable year and items of the local tax to be paid, the law that provides the basis for imposing the local tax, and the municipal ordinances of the relevant local government, the taxpayer’s address and name, tax base, tax rate, tax rate, amount of tax, payment deadline, place of payment, measures to be taken in the event that the local tax is not paid by the payment deadline, and the method of remedy for the illegality or mistake of the tax imposition. The above provisions purport to ensure fairness in tax administration by having the tax authority take a careful and reasonable disposition in accordance with the principle of no taxation without law, and at the same time, to ensure the taxpayer’s convenience in the determination of whether to object of taxation and appeal. As such, a tax payment notice shall, in principle, specify the details of the disposition of taxation in detail so that the taxpayer can be aware of the details of the disposition, and specify the basis of taxation amount, tax base and applicable rate.