1. Acquisition tax of the Plaintiff’s construction machinery B against the Defendant KRW 4,799,440 (including the base date and penalty tax of March 18, 2014).

1. Basic facts

A. The Plaintiff’s status C is a person who has registered construction machinery that does not actually exist in the construction machinery register, and the Plaintiff is a person who lent the name to C.

B. On January 6, 2011, C falsely prepared construction machinery manufacturing documents, such as construction machinery manufacture certificates, as if construction machinery was actually manufactured using the chassis number (D) generated at will by Hanyang Esck Co., Ltd., and received relevant documents as if construction machinery had been acquired under the name of the Plaintiff, which was not in the name of the Plaintiff, and had the Plaintiff registered on the construction machinery register as the owner B, B (hereinafter “instant machinery”).

C was sentenced to three years of imprisonment on September 5, 2012 in the Gwangju District Court, five years of suspended execution, and 200 hours of community service order due to the above criminal facts, and the above judgment became final and conclusive around that time.

Around January 24, 2013, the State Mayor revoked the registration of the instant machinery pursuant to Article 6 (1) 1 of the Construction Machinery Management Act on the ground that the instant machinery was registered by fraud or other improper means.

C. The acquisition tax return on the instant machinery was filed on January 6, 201, and the acquisition tax return on the instant machinery was filed on January 6, 201. Of the total tax amount of KRW 7,480,000, KRW 4,180,000 was paid on the day.

Around March 18, 2014, the main market for the notice of delinquency in acquisition tax on the Plaintiff of the Jeju Market notified the Plaintiff to voluntarily pay the acquisition tax of KRW 4,79,440 (based on March 18, 2014) for the instant machinery and equipment. Therefore, on March 31, 2014, the main market notified the Plaintiff to voluntarily pay the acquisition tax by March 31, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 2, 6 through 8, Eul evidence 1, significant facts in this court, the purport of the whole pleadings

2. The plaintiff's assertion and relevant statutes

A. The Plaintiff’s registration of the instant machine was registered with a machine that does not exist in a criminal act in C, and the Defendant also recognized it and revoked the registration.

In other words, this is.