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 reasoning of the judgment of the court of first instance is as follows, and such reasoning is identical to that of the judgment of the court of first instance except for the addition or dismissal of some contents as follows. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

In addition, "the first argument" is added to "the sanatorium for the elderly" in the second second part of the judgment of the first instance.

The judgment of the court of first instance shall add “unfair” (hereinafter referred to as “the second assertion”) to “unfair” in Part 14 of the judgment of the court of first instance.

The following shall be added to the fourth decision of the first instance:

【The interpretation of tax laws and regulations shall be interpreted in accordance with the provisions of the law, barring special circumstances, and shall not be extensively interpreted or analogically interpreted without reasonable grounds, barring any special circumstances. In particular, it accords with the principle of equity in taxation to strictly interpret that the provisions of tax reduction and exemption are clearly preferential provisions (see, e.g., Supreme Court Decision 2009Du17179, Apr. 29, 2010). The following is added to the lower part of the first instance judgment No. 418, supra.

【On the other hand, the main sentence of Article 1 of the Addenda of the current Restriction of Special Local Taxation Act (No. 12955) provides that “this Act shall enter into force on January 1, 2015,” and thus, the current Restriction of Special Local Taxation Act shall apply to the acquisition tax reduced or exempted in relation to the completion of the registration of transfer of ownership of the instant real estate as of February 10, 2015, and Article 20 of the former Restriction of Special Local Taxation Act shall not apply to the portion to be used by the Plaintiff, and Article 20 of the former Restriction of Special Local Taxation Act shall not apply to the first instance judgment of the first instance court and Articles 19 through 21 of the former Restriction of Special Local Taxation Act.”