1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the court's explanation concerning this case is that the part of the reasoning of the judgment of the court of first instance is identical to that of the judgment of the court of first instance, except where the following is added, since the court of first instance's explanation concerning this case is the same as the part of the reasoning of the judgment of the court of first instance, i.e., deletion of all 6-1) 9 of the judgment of the first instance,

D. The acquisition tax and registration tax are taxes based on the method of tax payment, in principle, the taxpayer's tax liability is determined specifically by the act of filing a tax base and amount of tax, and the payment is made by the act of filing a return, and the local government holds the tax amount paid based on the tax claim established as such. As long as the taxpayer's act of filing a return does not become null and void as a result of a serious and obvious defect, it does not constitute unjust enrichment. Here, as to whether the act of filing a return constitutes void as a result of a serious and obvious defect, the purpose, meaning, function, and legal remedy for the defective act of filing a return shall be considered as a basis for the act of filing a return, and the specific circumstances leading to the act of filing a return shall be determined reasonably by individually and reasonably. However, even if there is no legal relation or factual basis for the act of filing a return, it is obvious that the act of filing a return is significant and obvious, but if there is any objective fact that can mislead that the legal relation or factual basis is subject to taxation, it can be found that it is serious defect even if it can be determined accurately.

It cannot be said that there is no reason to do so.