1. The part of the judgment of the court of first instance against the defendant shall be revoked.

2. The plaintiff's claim as to the above cancellation part is dismissed.

In the first instance court, the Plaintiff sought revocation of the imposition of acquisition tax and local education tax as of November 10, 2012 and March 10, 2013. The court of first instance dismissed the claim for revocation of the imposition of acquisition tax and local education tax as of March 10, 2013, and accepted the claim for revocation of the imposition of acquisition tax and local education tax as of November 10, 2012.

Since only the defendant appealed against this, the subject of this Court's judgment is limited to the claim for revocation of the disposition imposing acquisition tax and local education tax on November 10, 2012.

Details of the disposition

① On July 16, 2012, between C and C, the Plaintiff and B concluded each sales contract on cement brickd house (hereinafter “D house”), cement brickd house (hereinafter “F house”), cement brickd house (hereinafter “H house”), cement brickd house (hereinafter “H house”), and cement brickd house (hereinafter “H house”) between D house, F house, and H house (hereinafter “each of the instant houses”).

The Plaintiff and B completed the registration of ownership transfer of H housing on August 1, 2012, F housing on September 6, 2012, H housing on September 7, 2012, and on September 1, 2012, the respective remaining purchase and sale prices of H housing on August 1, 2012, with respect to D housing on September 6, 2012, and with respect to H housing on September 7, 2012.

② On August 2, 2012, when the Plaintiff reported to the Defendant on the acquisition of D houses, the Plaintiff is called “I apartment house at the Guri-si I apartment 205 Dong 1104, hereinafter referred to as “I apartment house”.

ownership and disposal of I apartment house within 2 years from the date of acquisition of D housing.

In accordance with Article 40-2 of the former Restriction of Special Local Taxation Act (amended by Act No. 11487, Oct. 2, 2012; hereinafter the same), Article 10(1) and Article 11(1)7(b) of the former Local Tax Act (amended by Act No. 12118, Dec. 26, 2013; hereinafter the same), acquisition tax and local education tax are 50%.