The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

1. The reasoning of the court's explanation concerning this case is as follows, and the reasoning of the judgment of the court of the first instance is the same as that of the judgment of the court of the first instance, except to supplement or add the judgment as to the primary claim, such as the deletion or use below, and Paragraph 2. Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence

① Following the fourth decision of the first instance court, “before the amendment by Act No. 14475, Dec. 27, 2016” shall be construed as “before the amendment by Act No. 13636, Dec. 29, 2015.”

(2) "73,520,390" shall be deleted in the aggregate column of the tax lists of three pages of the fifth decision of the court of the first instance.

③ From May 1, 2018, Article 13(5) of the former Local Tax Act (amended by Act No. 11137, Dec. 31, 2011); “The imposition and collection of acquisition tax, special rural development tax, and additional tax, as follows, shall be made by applying the heavy taxation rate under Article 13 of the former Local Tax Act (Amended by Act No. 11137, Dec. 31, 201); “The imposition and collection of acquisition tax, special rural development tax, and special rural development tax shall be made by applying the heavy taxation rate under Article 13 of the former Local Tax Act (Amended by Act No. 11137, Dec. 31, 2011); and the imposition and collection of the additional tax and the additional tax shall be made by applying Articles 53-2 and 53-4 of the former Framework Act on Local Taxes (Amended by Act No. 13293, May 18, 2015).”

④ As of December 20, 2013 of the fifth 13th 13th 20th 13th 20 of the judgment of the first instance court, “the due date and unpaid period (1601 day)” is “from December 20, 2013, 30 days after the due date for filing a return from December 20, 2013 to December 18, 2014 (from December 20, 2013 to 30 days after January 18, 2014, the due date for filing a return is a Saturday, and thus, the due date for filing a return shall be January 20, 2014, the due date for filing a tax payment, which is the first 1562 days A and 6 days of the second 20th 20th 205th 15th 2018 of the next 15th 18th 2018.