1.The judgment of the first instance shall be modified as follows:

The acquisition tax of the Plaintiff on April 11, 2013 was KRW 31,896,770, which the Defendant had against the Plaintiff.

1. The reasons for this part of the decision are the same as the entry between Chapters 8 and 5 of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The plaintiff's assertion

A. The part of the penalty tax in the instant disposition of procedural defect was procedurally unlawful since it did not expressly state the type of penalty tax and the basis for calculation of tax amount in the tax payment notice.

B. (1) It should be interpreted that real estate under Article 120(1)9 of the New Act includes not only acquisition by direct succession from the originator, etc., but also real estate acquired in the course of management, operation, and management of the securitization assets taken over from the originator, etc. in accordance with the asset-backed securitization plan. This includes that a special purpose company takes over the collateral from the originator, and purchases the collateral by participating in an auction for the purpose

(2) The non-taxable practice under Article 18(3) of the Framework Act on National Taxes was established in relation to the case where the Plaintiff acquired the instant real estate under the foregoing circumstances.

And the disposition of this case also violates the principle of trust protection.

(3) Since the Plaintiff’s failure to file a return on tax liability has justifiable grounds, the penalty of this case’s disposition is unlawful.

3. If the tax base and calculation basis of the principal tax are not indicated in the determination notice, barring special circumstances, such taxation disposition is unlawful, and where multiple taxation is to be conducted by a single tax payment notice, it is natural that a taxpayer should be able to know the details of each taxation disposition by classifying the relevant tax amount and the calculation basis thereof by taxation disposition.

Therefore, when the principal tax and the additional tax are imposed together by a tax payment notice, the individual tax amount and the calculation basis of the principal tax and the additional tax are specified.