The judgment below

The part concerning the first disposition in the judgment is reversed, and that part of the case is remanded to the Seoul High Court.

The grounds of appeal are examined.

1. As to the ground of appeal on the first disposition at the time of the original adjudication

A. Article 138(1)3 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “Real estate registration following the establishment of a corporation, the establishment of a branch or a sub-branch, and the relocation of a branch or a sub-branch into a large city shall be subject to registration tax.” Article 102(2)3 of the former Enforcement Decree of the Local Tax Act (wholly amended by Presidential Decree No. 22395, Sept. 20, 2010; hereinafter the same) upon delegation under Article 102(3) of the same Act provides that “Real estate registration following the establishment of a corporation, the establishment of a branch or a sub-branch, and the relocation of a main office, a branch or a sub-branch into a large city means real estate registration acquired by the relevant corporation or a sub-branch to use directly for the use of the main office, a branch or a sub-branch of a corporation prior to the establishment, relocation.”

Meanwhile, according to the latter part of Article 102(2) of the former Enforcement Decree of the Local Tax Act and the main sentence of Article 55-2 of the former Enforcement Rule of the Local Tax Act (wholly amended by Ordinance of the Ministry of Public Administration and Security No. 177, Dec. 23, 2010), “branch, etc.” refers to a place of business registered under the Corporate Tax Act, the Value-Added Tax Act, or the Income Tax Act, where a business or business is

In light of the language and text of these provisions, legislative purport, amendment history, system of relevant provisions, etc., “real estate acquired by a corporation to use directly for the purpose of its head office” under the main sentence of Article 102(2) of the former Enforcement Decree of the Local Tax Act is not only the real estate acquired by the corporation to use directly for the purpose of its head office, but also the real estate acquired by the corporation as