1. The sum of acquisition tax and additional tax indicated in attached Form 1, which the head of the Seoul Special Metropolitan City, the Plaintiff is KRW 107,261,70.

1. Details of the disposition;

A. The Plaintiff is a corporation that runs the business of facility leasing and installment financing, and the head office is 109 and 10 stories in Jung-gu, Seoul (small and medium-gu).

B. On January 1, 2011, the Plaintiff registered “A forest 31-2, Gyeongnam-do, Gyeongnam-do,” which was located at the place of business, as the place of use, with regard to a facility rental motor vehicle acquired after the date of establishment, and paid acquisition tax to the Gyeong-gun, as shown in attached Table 2.

C. The head of Jung-gu Seoul Special Metropolitan City (hereinafter “the head of Jung-gu”) imposed acquisition tax and additional tax on the Plaintiff on the ground that the Plaintiff’s place of business is a false place without human and material elements, and that the Plaintiff’s place of business cannot be a place of tax payment under the Automobile Management Act, and that the Plaintiff’s place of tax payment constitutes the place of

(hereinafter referred to as “instant disposition from among the defendants”), D.

On October 5, 2012, the Plaintiff filed a request for correction to the effect that the head of the Si/Gun/Gu should refund the already paid acquisition tax, because the Plaintiff was placed in a position to double pay acquisition tax by the instant disposition among the Defendant.

However, as the plaintiff paid acquisition tax at the legitimate place of tax payment, the defendant Y rejected the plaintiff's request for correction on the ground that it is not subject to request for correction.

(hereinafter referred to as “the instant disposition by the head of Si/Gun fostering Gun”).

The Plaintiff filed an appeal with the Tax Tribunal on each of the instant dispositions, and the Tax Tribunal rendered a decision to re-examine each of the instant dispositions on July 2, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Eul evidence 11, Eul evidence 1, Eul's evidence 1 (including paper numbers, hereinafter the same), the purport of the whole pleadings

2. Attached entries in the relevant statutes;

[hereinafter] The former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) is the former Local Tax Act, and the Gu.