1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On November 2, 2010, the Plaintiff was exempted from acquisition tax and registration tax on the previous automobiles on the ground that the Plaintiff was a person of distinguished service to the State who was judged Grade 7 of the disability rating pursuant to Articles 2-2 and 3 of the Ordinance on the Reduction and Exemption of Do Taxes (wholly amended by Ordinance No. 3563, Dec. 30, 2010) from the Changwon Do, on the ground that it was registered under the name of C, his spouse, jointly with C.

B. After that, on December 31, 2012, the Plaintiff filed an application for reduction or exemption of acquisition tax on the ground that the Plaintiff is a person who has rendered distinguished services to the Changwon City for disability rating 7 pursuant to Article 17(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) with the Changwon City on the ground that the Plaintiff is a person of distinguished services to the State who was subject to a disability rating 7.

Accordingly, the Defendant: (a) deemed that the instant vehicle constitutes a passenger car with engine displacement of not more than 200 cc, acquired by a person who has rendered distinguished services to the State for the purpose of using it for the household-for-all business activities; and (b) exempted acquisition tax pursuant to Article 17(1)1 Item (a) of the former Restriction of Special Local Taxation Act and Article 8(1)2 and (3) of the Enforcement Decree of the Restriction of

C. However, on April 10, 2013, the Defendant confirmed that the Plaintiff continued to hold the previous motor vehicle without cancelling registration or transferring registration of the previous motor vehicle within 60 days after the registration of the instant motor vehicle, and imposed and collected an assessment of acquisition tax of KRW 1,975,410 (including additional tax) on the Plaintiff (hereinafter “instant disposition”).

On April 15, 2013, the Plaintiff filed an objection to local tax with the Mayor/Do Governor, which was dismissed on July 18, 2013 after deliberation by the local tax deliberation committee of Gyeongnam-do.

[Ground of Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 8, and Eul No. 2.