1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for admitting and amending the judgment of the court of first instance are as follows, and the part of the grounds for the judgment of the court of first instance is used as follows. In addition to adding the judgment as to the contents asserted by the plaintiff in the court of first instance to the corresponding part, the reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance. Thus, it is acceptable as it is in accordance with Article 8(2) of the Administrative Litigation Act

[Supplementary part] The first instance court’s second sentence 6 to 7 acts on the second sentence of the first instance judgment (amended by Act No. 11487, Oct. 2, 2012; hereinafter the same shall apply) shall read “former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter the same shall apply)”.

The "Additional Tax 24,295,540 won" in the 3th sentence of the first instance judgment shall be "Additional Tax 10,364,990 won for failure to file a report", "Additional Tax 1,092,160 won for failure to pay 296,140 won for failure to file a report", and the 3th sentence shall be "Additional Tax 296,020 won for failure to pay 296,140 won for failure to file a report", and the 1,735,380 won for failure to pay 740,350 won for failure to file a report shall be "Additional Tax 95,030 won for failure to pay 740,350 won for failure to report."

From 4th to 5th 18th 10th 10th 10th 10th 206.

Article 44 of the former Restriction of Special Local Taxation Act provides that "real estate acquired to use for lifelong educational establishments prescribed by Presidential Decree shall be exempted from acquisition tax until December 31, 2012", and the former Enforcement Decree of the Restriction of Special Local Taxation Act (Amended by Presidential Decree No. 24502, Apr. 22, 2013; hereinafter the same shall apply) shall apply.

Article 21 provides that "a lifelong educational establishment prescribed by Presidential Decree in Article 44 of the Act means any of the following lifelong educational establishments," and subparagraph 2 of Article 21 provides that "a museum and art gallery registered pursuant to Article 16 of the Museum and Art Gallery Support Act".

Meanwhile, Article 94 of the former Restriction of Special Local Taxation Act provides for "real estate."