1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasoning for the court’s explanation of the background of the disposition, the allegations by the parties, and relevant Acts and subordinate statutes is as stated in the corresponding part of the judgment of the court of first instance, except where the Local Tax Act of the first instance is deemed to be “the Local Tax Act” of the first and the corresponding part of the judgment, as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Determination

A. Under the principle of no taxation without law, the interpretation of tax laws shall be interpreted in accordance with the text of the law unless there are special circumstances, and it shall not be permitted to expand or analogical interpretation without reasonable grounds. However, where it is necessary to clarify the meaning through the interpretation between the laws and regulations, it shall be inevitable to make a combined interpretation with the purpose of taking into account the legislative intent and purpose within the extent that it does not undermine the legal stability and predictability oriented by the principle

(See Supreme Court Decision 2007Du4438 Decided February 15, 2008). B.

Article 92 of the former Restriction of Special Local Taxation Act, which provides that acquisition tax shall be reduced or exempted in cases of alternative acquisition due to a natural disaster, etc., provides that acquisition tax shall be exempted in cases of a building, ship, motor vehicle, machinery, or equipment destroyed or damaged due to a natural disaster, loss by fire, collapse, or any other force majeure event. Article 92 of the former Enforcement Decree of the Restriction of Special Local Taxation Act provides that "any other force majeure event" means "any other force majeure event involving substitute acquisition within two years from the date of destruction or damage."

In light of the language and text of the former Restriction of Special Local Taxation Act and the Enforcement Decree thereof, the term “natural disaster, loss by fire, or collapse” under the main sentence of Article 92(1) of the former Restriction of Special Local Taxation Act lists cases where acquisition tax is reduced or exempted, irrespective