1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court of first instance’s explanation concerning this case is as follows: (a) the former Enforcement Decree of the Local Tax Act No. 10, No. 7 of the judgment of the court of first instance, which is set forth in the former Local Tax Act; and (b) the Plaintiff’s assertion is stated in the reasoning of the judgment of first instance, except for the addition of the following judgment as to the Plaintiff’s assertion, thereby citing it in accordance with Article 8(2)

2. The Plaintiff asserts that, when interpreting that a sales contract cannot affect the exercise of a taxation claim already established even when the acquisition tax is terminated by paying attention to only the “acquisition itself,” the Plaintiff’s additional determination would be contrary to the principle of taxation capable, the principle of substantial taxation, and the principle of tax equality, as an essential element of taxation, and thus, would be contrary to the principle of taxation capable and the principle of tax equality.

Article 7 (2) of the Local Tax Act provides that the acquisition of real estate subject to acquisition tax shall be deemed to have been acquired at the time of actual acquisition even though the acquisition is not registered under the Civil Act or other relevant Acts and subordinate statutes, and Article 20 (2) 2 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25545, Aug. 12, 2014; hereinafter the same shall apply) provides that the acquisition by onerous succession with a private person shall be deemed to have been acquired on the balance payment date under the contract (referring to the 60 days after the contract date if the balance payment date is not specified in the contract) (this refers to the 60 days after the contract date if the contract is proved to have been cancelled by a specific document within a specific period prescribed by the Enforcement Decree without registering or registering the relevant acquired object). Article 20 (11) of the former Enforcement Decree of the Local Tax Act provides that the date of registration or enrollment shall be deemed to have been acquired on the date of acquisition.