1. Revocation of a judgment of the first instance;

2. Acquisition tax of KRW 24,006,00, imposed on the Plaintiff on February 6, 2014, and local education tax.

1. The court's explanation concerning this part of the grounds for the decision of the court of first instance is the same as the corresponding part of the grounds for the decision of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Whether the instant disposition is lawful

A. The Plaintiff’s instant disposition was unlawful on the following grounds.

(1) The Plaintiff’s prior notice of taxation sent to the Plaintiff prior to the disposition of this case stated the “taxable object” as “YYYY 129, Jink-gun, Jink-gun, and nine parcels of land (land buildings)” different from the content of the said notice of tax payment. As such, the Defendant did not specify the taxable object in the notice of tax payment on the disposition of this case, and instead did not present the relevant Acts and subordinate statutes on the basis of the special rural development tax. In addition, the Defendant omitted the respective tax base and tax amount of the local education tax, the acquisition tax, the local education tax, the special rural development tax, and the special rural development tax.”

B. According to Articles 2(1)15 and 55(1) of the Framework Act on Local Taxes, and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a notice of tax payment of local tax is against the taxable year and items of the local tax to be paid, the relevant laws and ordinances of the relevant local government, the taxpayer’s name and address, tax base, tax rate, tax rate, amount of tax, deadline for payment, place of payment, measures to be taken in the event that the local tax was not paid by