1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke below shall be revoked and that part.

1. The grounds for the judgment of this court partially citing the judgment of the court of first instance are as follows: “1. Circumstances leading to the disposition” and “2. relevant statutes;

3. Whether the instant disposition is lawful;

A. The Plaintiff’s assertion is identical to the pertinent part of the reasoning of the judgment of the court of first instance (from 4 to 20, 6, and 7 pages) except for adding some of the following to the Plaintiff’s assertion. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to the 7th sentence of the judgment of the first instance.

【The amount of acquisition tax on real estate” under Article 11 shall be calculated by applying the following standard tax rates to the tax base under Article 10:

1. Acquisition through inheritance:

(a) Farmland: 23/1000;

(b) A thing other than farmland: 28/1000;

2. Gratuitous acquisition, other than that referred to in subparagraph 1: 35/100: Provided, That the acquisition by a non-profit entrepreneur prescribed by Presidential Decree shall be 28/1000.

3. Original acquisition: 28/1000;

7. Acquisition due to any other reason:

(a) Farmland: 30/1000;

나. 농지 외의 것: 1천분의 40】 제1심 판결 제7쪽 마지막 행의 “금액으로 한다.” 다음에 아래와 같은 내용을 추가한다. 【▣ 구 지방세특례제한법(2014. 12. 31. 법률 제12955호로 개정되기 전의 것) 제74조(도시개발사업 등에 대한 감면) ① 도시개발법에 따른 도시개발사업과 도시 및 주거환경정비법에 따른 정비사업(주택재개발사업 및 도시환경정비사업으로 한정한다)의 시행으로 해당 사업의 대상이 되는 부동산의 소유자(상속인을 포함한다)가 환지계획 및 토지상환채권에 따라 취득하는 토지, 관리처분계획에 따라 취득하는 토지 및 건축물(이하 이 항에서 "환지계획 등에 따른 취득부동산"이라 한다)과 사업시행자가 취득하는 체비지 또는 보류지에 대하여는 취득세를...