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 court's explanation concerning this part of the particulars of the disposition is identical to the corresponding part of the judgment of the court of first instance (the corresponding part of the judgment of the court of first instance from No. 4 to No. 6). Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act, the main part of Article 4

2. Whether the instant disposition is lawful

(a) The details of the relevant statutes are as shown in the attached statutes;

B. Determination 1) The former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same applies) of the relevant legal doctrine

Article 105(1) of the former Local Tax Act provides that “Acquisition tax shall be imposed on a person who has acquired a real estate owner’s right, a fishing right, a fishing right, a fishing village right, a golf club membership right, a golf club membership right, or a sports complex membership right.” Article 110 subparag. 1(a) of the same Act provides that “No acquisition tax shall be imposed on a person who has acquired a trust property from a trust (limited to a trust registered under the Trust Act accompanied by a trust registration) and transfers the trust property from a truster to a trustee.” Real estate acquisition tax is not imposed on a person who has acquired real estate by taking advantage of or making profits from the real estate by taking advantage of or making profits from the real estate, except in extenuating circumstances. It also includes all cases where a real estate purchaser acquires real estate by taking advantage of or making profits from the real estate (see, e.g., Supreme Court Decision 2005Du9491, Apr. 12, 207).