1. Of the judgment of the court of first instance, the part against the defendant falling under the order of cancellation below shall be revoked.

1. The reasoning of the judgment of the court of first instance is partly amended as follows, and the Plaintiff’s conjunctive assertion is identical to the ground of the judgment of the court of first instance, except for the determination of addition under paragraph (2) as to the Plaintiff’s conjunctive assertion, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2) At the bottom 1 and 2 of the lower end, “Acquisition Tax amounting to KRW 7,786,940, and Local Education Tax amounting to KRW 778,68,680, and KRW 788,680” was revised to “Acquisition Tax amounting to KRW 7,786,940 ( KRW 5,760,000, KRW 2,026,940), and Local Education Tax amounting to KRW 78,680 ( KRW 576,00, KRW 202,680, and KRW 202,680).”

3. "A evidence 15-2" shall be added to the ground for recognition of three pages.

To the end of the 4th parallel to the 6th parallel parallel, the parts shall be amended as follows:

1) Article 31(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013) (hereinafter “instant provision”).

In order for a rental business operator under Article 2 subparagraph 4 of the Rental Housing Act to be exempted from acquisition tax on the acquisition of rental housing under the former part of the Rental Housing Act, he/she shall either construct multi-family housing or have multi-family housing or officetels first sold from the owner pursuant to the latter part of the said Act

As can be seen, the instant provision provides a rental business operator with benefits from acquisition tax reduction and exemption for rental housing acquired by rental business operator in order to promote the stability of long-term residential life of ordinary people by facilitating the construction and sale of rental housing, but limits the scope of reduction and exemption depending on the specific acquisition method, etc. of rental housing in consideration of

In other words, the former part of the provision of this case limits the reduction and exemption to a certain constructed rental house constructed by a rental business operator for the purpose of lease, and the latter part of the provision of this case limits.