1. Revocation of a judgment of the first instance;

2. Special rural development tax imposed by the Defendant against the Plaintiff on March 14, 2013, 3,428.

1. The reasons why the court should explain this part of the disposition are as stated in 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. The Plaintiff’s tax notice on the instant disposition contains only the tax base of acquisition tax, and does not specify the basis of calculation of tax amount, such as the tax base and tax rate of special rural development tax.

In addition, the special rural development tax cannot be defined separately from the principal and the additional taxes.

Since such a notice of tax payment contains any defect in matters required by relevant statutes, the instant disposition is unlawful.

B. According to Articles 2(1)15 and 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 of 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 must, in principle, specify the details of the disposition of taxation, and specify the basis for calculation of the tax amount, tax base and applicable rate.