1. The part of the judgment of the court of first instance against the plaintiff shall be revoked.

2. Acquisition tax, which the Defendant rendered to the Plaintiff on June 11, 2013, 21,787.

1. In the first instance trial, the Plaintiff sought revocation of the imposition of acquisition tax of KRW 21,787,30 (including additional taxes), local education tax of KRW 2,178,730 (including additional taxes), and KRW 1,089,360 (including additional taxes) and KRW 25,05,005,39, and KRW 260 among acquisition tax of KRW 21,787,30, and KRW 278,730 among the local education tax of KRW 2,178,730, and KRW 278,730 among the special education tax of KRW 2,178,730, and KRW 1,089,360.

In response, only the plaintiff appealed, and the defendant did not appeal.

Therefore, the Supreme Court's scope of adjudication is limited to 19,00,000 won of the principal tax of 21,787,300 won of acquisition tax, local education tax of 2,178,730 won of the principal tax of 1,90,000 won of the principal tax of 21,787,300 won, and special rural development tax of 1,089,360 won of the principal tax of 950

2. The court's explanation concerning this part of the reasons for the disposition is the same as the part concerning the pertinent part of the judgment of the court of first instance, from the 6 to the 7th 7th , and from the 1. 'The reason for the disposition' as the part concerning the pertinent part of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8

3. Whether the instant disposition is lawful

A. With respect to this part of the Plaintiff’s assertion, except for the following matters, the court’s explanation is identical to the statement from 10 to 15 of the third party judgment of the court of the first instance. Thus, 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 judgment of the court of first instance shall be reversed as follows. The part of the court of first instance from 6th to 15th is as follows.

4) The instant disposition was made upon the notification of the tax payment notice, and the said tax payment notice stated that the object of taxation was “15-1, 115-1, and 3 lots outside Jeju Jeju Island,” and thus, the object of taxation was not specified, and only the tax base for local education tax and special rural development tax are stated, and the tax base for the local education tax and special rural development tax are not specified, and each tax item is not specified.