1. The plaintiff succeeding intervenor's appeal and the claim extended in the trial are all dismissed.

2. After an appeal is filed.

1. The reasoning for the court’s explanation in this part is the same as “1. Basic Facts” of the judgment of the court of first instance, except for the following reasons, and thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Part of "Plaintiffs" in Part 15 of Part 3 of Part 15 shall be "A" for a stock company

(ii) 3rd ground 18, 19, 22, 4, 2, 2, 3, 6, 11, 14, 15, 16, 5, 1, 3, 8, 11, 14, 6, 4, 8, 13, 16, 17, 18, 7, 3, 5, 7, 8, 19, 8, 4, 6, 12, 16, 18, and 20 of 3rd ground 3rd ground 3, 3, 6, 11, 14, 15, 16, 18, and 7th ground 7th ground 5 of the 5th ground 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 5th of the 17th of the 17th of the Hacing Sea.

(7) by striking the Section 7 up to the end of the 7th place of action to the Defendant to the Cheongju City Mayor.

2. The assertion and judgment

A. Summary of the Plaintiff’s Intervenor’s assertion 1) The primary argument (a summary of the instant taxation disposition based on the ex post facto assertion)

At the time of imposition of the extinguished taxation disposition, the summary of taxation

If the tax liability becomes effective upon the fulfillment of the requirements, the need for subsequent taxation

Now is taxable due to the occurrence of a "ex post facto reason" such as that the transaction or act in question becomes final and conclusive as different by a ruling in a lawsuit related thereto.

Where the tax liability that was initially established due to the extinguishment of a case becomes void, it is reasonable for the taxpayer to deviate from the burden of tax liability.

On the other hand, the Framework Act on National Taxes and the Framework Act on Local Taxes stipulate the procedure for filing a request for correction in cases where the latter causes occur, but this is merely a provision of the procedure for identifying the duty to refund erroneous payments or the duty to return unjust enrichment by a tax holder recognized from the previous year, not a beneficial provision at a mutually advantageous level, and thus, the first obligation to pay acquisition tax is established.