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. The court's explanation concerning this part of the circumstances of the disposition is the same as the part concerning the pertinent part of the judgment of the court of first instance, from the second to the third, and from the 3rd, 'the developments of the disposition'. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. With respect to this part of the Plaintiff’s assertion, the court’s explanation is identical to that of the first instance court’s first instance judgment from 5 to 6th 11, except for the following matters. As such, this part of the Plaintiff’s assertion is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In addition, the part of the first instance court's decision, from 6th to 11th court's decision, shall be reversed as follows.

4) In light of the developments leading up to the amendment of Article 120(1)9 of the New Act, etc., the part concerning penalty tax in this case’s disposition is unlawful.

5) Although the instant disposition was made upon the notice of tax payment, only the tax base of acquisition tax was stated in the said notice, and the tax base of local education tax is not stated in the said notice, and each item of tax is not indicated. Moreover, the instant disposition appears to have been imposed by adding the principal tax and the additional tax, and it cannot be specified separately from the principal tax and the additional tax. Although the Defendant issued a notice of the results of tax investigation prior to the instant disposition (Evidence 2), it was not specified as to what subject matter of tax, and the tax rate for each item of tax was not specified. Accordingly, the instant disposition was unlawful.

B. The contents to be explained by this court concerning this part of the relevant laws and regulations are the same as the statements in Article 15 through 17 of the judgment of the court of first instance. Thus, Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are applicable.