1. Cases of imposition of the registration tax, local education tax incidental thereto, and special rural development tax, among judgment of the first instance;

1. The scope of the judgment of this court filed a lawsuit against the defendant seeking revocation of each disposition of acquisition tax and special agricultural and fishing villages tax on the same day, along with partial revocation of each disposition entered in the claim form, and the court of first instance accepted all the plaintiff's claims. The defendant appealed against the judgment of the court of first instance, but the defendant dismissed the defendant's appeal in the judgment of the court of first instance before remand, and the defendant appealed against the judgment of the court of first instance before remand. In the judgment of remand, the judgment of the court of first instance, which was remanded, is clear that the "disposition of imposition of registration tax 952,536,240 won, local education tax 17,130 won, local education tax 17,260 won, and special agricultural and fishing villages tax 189,300 won, and special agricultural and fishing villages tax 189,300 won, which the defendant appealed against the plaintiff on February 10, 2011 (hereinafter referred to as "instant Disposition

According to the above facts, since the judgment of remanding the remaining part of the judgment of the court of first instance excluding the disposition No. 1 of this case was rendered and confirmed, the judgment of remanding the defendant's appeal is limited to the part concerning the disposition No. 1 of the judgment of first instance

2. The reasons why the court should explain this part of the dispositions of this case are as stated in the corresponding part of the reasons for the judgment of the court of first instance. Thus, this part shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

3. Whether the first disposition in this case is lawful

A. The plaintiff's assertion and the grounds for the court's explanation on this part of the relevant statutes are as stated in the corresponding part of the reasoning of the judgment of the court of first instance, and thus, they are quoted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

B. (1) Determination of the relevant statutes is based on Article 138(1)3 of the former Local Tax Act, which reads “real estate registration following the establishment of a corporation, the establishment of a branch or a branch office, and the relocation of the head office, branch or a branch office into a large city.”