1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasons for the court's explanation concerning this case is as follows: Article 30-4 (1) of the former Local Tax Act (amended by Act No. 8566 of Jul. 27, 2007; hereinafter the same) of "B" under Article 38 (1) of the Framework Act on Local Taxes (amended by Act No. 8566 of Jul. 27, 2007; hereinafter the same) of "B" under Article 30-4 (1) of the former Local Tax Act (amended by Act No. 8566 of Jul. 27, 2007; hereinafter the same shall apply) of the judgment of the court of first instance shall be replaced by attached Form 2 of the judgment of the court of first instance (10 pages), and the attached Form 2 (10 pages) of the Local Tax Act shall be replaced by attached Form 2 of the judgment of the court of first instance, except for the addition of the judgment on

2. Additional parts

A. The plaintiff's assertion asserts that the disposition of this case applied the ten-year exclusion period for acquisition tax and registration tax on each of the motor vehicles of this case to the plaintiff for the following reasons.

① According to the lease agreement entered into between the Plaintiff and the lessee, the Plaintiff’s duty to pay acquisition tax and registration tax is to have lessee, and the lessee has again delegated it to E. Therefore, the Plaintiff’s duty to pay acquisition tax and registration tax cannot be deemed as the Plaintiff’s performance assistant.

② Even if considering the Plaintiff’s performance assistant, etc., the Plaintiff could not know the part of the public offering of E, G, H, etc., so there were special circumstances in which the exclusion period for imposition of ten years cannot be applied.

③ If a tax authority did not make a sufficient examination of a taxpayer’s duty return and did not impose a tax disposition, the act of E, etc. does not constitute the crime of obstruction of performance of official duties by fraudulent means, and does not constitute “Fraud or other unlawful act.”

B. (1) According to Article 30-4(1) of the former Local Tax Act, a taxpayer evades local taxes by fraud or other wrongful means.