1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

purport, purport, and.

1. The reasons for the judgment of the court of first instance, such as accepting the corresponding part of the judgment of the court of first instance, are as stated in the reasons for the judgment of the court of first instance, except for the modification of the corresponding part as follows 2. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. 2. The amendment of the part 3, which is 8 below, adds the following contents to the left side of the “acquisition by auction.” . Since the auction procedure is a public procedure, it is not possible to apply the legal principles of civil law as it is, it shall be interpreted from the independent point of view of the tax law, and 7 conduct below the 3rd side shall be read as “,” and “it shall be viewed as “it shall be ,” and “it shall be cancelled” from “this premise different from this 2-3 conduct” to “it shall be cancelled.” . See each of the Defendants’ respective request for correction as follows:

Since the case is retroactively applied, it is in violation of the principle of no taxation without law, it must be cancelled in an unlawful manner.

Article 6 of the amended Local Tax Act that limits the scope of original acquisition does not apply to this case, and the Defendants did not take each of the dispositions of this case retroactively applying Article 6 of the amended Local Tax Act. Thus, the Plaintiff’s assertion is without merit.

A person shall be appointed.

3. Conclusion, the plaintiff's claim shall be dismissed as it is without merit.

The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal against the defendants is dismissed as it is without merit.