1. Revocation of the first instance judgment.

2. Acquisition tax paid by the Defendant to the Plaintiff on February 6, 2014, KRW 35,409,830, and local education tax.

1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Whether the instant disposition is lawful

A. The Plaintiff’s instant disposition was unlawful on the following grounds.

(1) The Defendant did not specify the tax base and tax amount by parcel, and did not provide the basis Acts and subordinate statutes for the special rural development tax, and did not state each tax rate for the local education tax, acquisition tax, local education tax, and special rural development tax. (2) In addition, in the prior notice of taxation sent by the Defendant to the Plaintiff prior to the instant disposition, the Defendant did not specify the subject of taxation in detail as well as in the notice of taxation prior to the said notice of tax payment. (3) The Defendant omitted the respective tax base and tax amount of the local education tax, the special rural development tax, the acquisition tax, the local education tax, and the special rural development tax.

B. According to Article 2(1)15 and Article 55(1) of the Framework Act on Local Taxes and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice shall include the taxable year and items of the local tax to be paid, laws that form the basis for the imposition thereof, and municipal ordinances of the relevant local government, the taxpayer’s name and address, tax base, tax rate, amount of tax, deadline for payment, place for payment, measures to be taken in the event that the local tax is not paid by the deadline for payment, and methods of remedying the illegality or mistake of the imposition.