1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance, and thus, it is recognized in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. The rejection disposition of this case is against the "disposition of this case" in the 17th parallel 17th parallel .

The 4th Do table "B" in the 4th Do table shall be raised to "B".

" March 31, 2013" of the last end in the 6th largest Domark shall be considered as " March 31, 2014 (the March 31, 2013 seems to be a clerical error)".

7. Two pages, “.............. (see Supreme Court Decision 98Du11502 delivered on June 11, 199).”

7. The phrase “no” is added following the 7th page “(Supreme Court Decision 97Nu7097 Decided January 23, 1998).”

The 7th parallel 17th parallel 16th parallel 17th parallel 16th parallel 16th parallel 2th parallel as follows:

In light of the following circumstances, it is reasonable to view that there is a justifiable reason to believe that the Plaintiff was not liable for failure to pay acquisition tax, etc., even if it did not pay acquisition tax, etc., in light of the following circumstances, which are acknowledged by comprehensively taking account of the facts acknowledged as above, Gap's evidence Nos. 19, 20, and 21.

Therefore, the instant disposition, which is based on a different premise, is unlawful.

① The public official in charge of the Defendant issued a written notice to the Plaintiff regarding “information on the acquisition tax return of the company occupying the B complex” under the title of the “information on the acquisition tax return for the company occupying the B complex.” This means that, with regard to the acquisition tax return for the acquisition by succession of reclaimed land such as the instant land, the date of reporting the acquisition tax begins when classifying the timing of reporting the acquisition tax as the timing of approval for the use of the instant land and, as in the instant land, the consent for the use of the land was obtained

② Meanwhile, the “approval date” of the above notice is the Plaintiff.