1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On October 14, 2014, the Plaintiff purchased KRW 123,000,000,000, a 681m2 (hereinafter “instant land”).

B. On October 14, 2014, the Plaintiff reported and paid KRW 4,182,000 in total, including acquisition tax of the instant land to the Defendant, KRW 3,690,000, KRW 246,000, and KRW 246,000 for local education tax.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, and 3, the purport of the whole pleadings

2. Judgment on the main defense of this case

A. The Plaintiff’s assertion 1) Although the Plaintiff’s spouse falls under the reduction or exemption of acquisition tax pursuant to Article 6(1) of the Restriction of Special Local Taxation Act and Article 3(1) of the former Enforcement Decree of the Restriction of Special Local Taxation Act (amended by Presidential Decree No. 25556, Aug. 20, 2014), the Defendant issued a written notice of payment of acquisition tax applying the general tax rate to the Plaintiff on October 14, 2014. Therefore, the imposition of acquisition tax of KRW 1,618,326, exceeding the reduction or exemption tax rate pursuant to each of the above provisions, is unlawful as it goes against the relevant statutes. (2) The Defendant’s submission of a written notice of self-payment by the tax authority in the course of reporting and paying acquisition tax by the Plaintiff is merely a mere administrative act, and it cannot be deemed an administrative disposition. Thus, the instant lawsuit is unlawful

Even if it is not so, as long as the Plaintiff received a written notice for self-payment on October 14, 2014, the instant lawsuit brought on February 25, 2015 after the lapse of 90 days from the said date is unlawful as it exceeds the period for filing the lawsuit.

B. Determination 1 acquisition tax is a tax by declaration and payment method, and in principle, in the case of these types of taxes, a taxpayer is specifically determined by the act of filing a tax base and amount of tax, and there is no separate disposition by the tax authority. However, a taxpayer is liable