1. Of the instant lawsuit, the part concerning a request for revocation of the disposition imposing surcharges shall be dismissed.

2. The plaintiff's remaining claims.

1. Basic facts

A. On April 13, 2013, the Plaintiff inherited a house owned by the Plaintiff through consultation and division, following his father B’s death. The Plaintiff inherited a house owned by Gwangju Nam-gu C ground (hereinafter “instant house”).

B. On June 5, 2013, the Plaintiff reported the acquisition of the instant house to the Defendant as one house for one household under Article 15(1)2 (a) of the Local Tax Act upon filing a report on the acquisition of the instant house, and the Defendant imposed acquisition tax on the Plaintiff after subtracting the base rate for heavy taxation (2%) on the Plaintiff. 2) After the Plaintiff’s inheritance, the Defendant confirmed that the Plaintiff entered the Plaintiff’s Dong resident registration card whose household resident was entered as the head of household at the time of inheritance of the instant house, as the Plaintiff’s household resident registration card, and D owned the house at several cities, and on October 11, 2013, issued a disposition imposing acquisition tax and additional tax (including additional tax) under the aforementioned provision on the grounds that the Plaintiff’s acquisition of the instant house does not constitute “one house for one household” under Article 15(1)2 (a) of the Local Tax Act on the grounds that the Plaintiff’s acquisition of the instant house does not constitute “one house for one household”.

(3) On the other hand, the defendant, while making the instant disposition, notified that the acquisition tax, etc. to be paid by October 31, 2013, which was the date of payment, would have increased to KRW 3,822,510, not later than October 2, 2013, if the above acquisition tax was not paid by October 31, 2013, which is the date of payment, was added to 3,82,510.

2. The plaintiff seeks revocation of the disposition imposing additional dues related to the above acquisition tax by the lawsuit of this case, on the premise that there is a disposition imposing additional dues related to the above acquisition. We examine the validity of the request for revocation ex officio.

. The Framework Act on Local Taxes