1. The part of the judgment of the court of first instance that revoked the following disposition shall be revoked.

The defendant on May 1, 201.

1. Details of the disposition;

A. On October 7, 2004, the Open Tourist Development Co., Ltd. completed the registration of the tourist accommodation business (two co-ownership condominiums) with respect to the Open-gu C Condominium on the ground B (hereinafter “instant condominium”).

B. On April 27, 2006, the Plaintiff purchased 205 Dong 501 (hereinafter “instant real estate”) from D and E, and reported and paid acquisition tax, etc. calculated by applying the general tax rate after completing the registration of ownership transfer.

C. The Defendant determined the instant real estate as a villa on the ground that the Plaintiff used the instant real estate exclusively for the purpose of recreation, summering, amusement, etc. as a residential building. On May 11, 2011, the Defendant imposed acquisition tax, 54,34,160 won (including additional tax 23,14,160 won), special rural development tax amount, 3,432,000 won (including additional tax 3,12,00 won), and special rural development tax amount, 3,432,00 won (hereinafter “the instant disposition imposing acquisition tax”) on the Plaintiff, which was calculated by applying the property tax rate under Article 18(1)3 (a) of the former Local Tax Act (amended by Act No. 1021, Mar. 31, 2010; hereinafter the same shall apply), which was the amount calculated by subtracting the amount of property tax paid by the Plaintiff from the amount of property tax calculated by applying the pertinent property tax base to the property tax base of the instant real estate, and imposed the property tax (hereinafter “property tax amount”).

(hereinafter collectively referred to as “instant disposition”). D.

The Plaintiff appealed and filed a petition with the Tax Tribunal on August 5, 201, but was dismissed on July 26, 2012.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1 (including paper numbers; hereinafter the same shall apply), the purport of whole pleadings

2. Whether the instant disposition is lawful

A. Attached Form 2.