1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. The land in this case is not more than 1,157§³ B, Gyeong-gun, Chungcheongnam-gun, Chungcheongnam-gun, and not more than 1,157§³

B. The land of this case is not more than 787m2 and 'the land of this case'.

D. The land of this case is not more than 906§³, and "the third land of this case".

(B) The Plaintiff owned E, his father, and E died on March 7, 2007. The Plaintiff completed the registration of transfer of ownership on the land of this case on March 7, 2007 on October 6, 2010 with the inheritance due to consultation division as the cause for registration. The Plaintiff completed the registration of transfer of ownership on the land of this case on March 7, 2007 with the inheritance as the cause for registration on March 7, 2007, and completed the registration of transfer of ownership on October 25, 2010 with the registration of transfer of ownership on the land of this case on March 7, 2007 as the cause for inheritance by consultation division on March 6, 2010. The Defendant completed the registration of transfer of ownership on the land of this case on October 6, 2010 with the Plaintiff’s registration of transfer of ownership on each of this case’s land of this case on March 23, 2012, the Defendant received the acquisition tax on each of this case’s land of this case’s 201.

2. Judgment on the plaintiff's assertion

A. According to the Local Tax Act, the Plaintiff was engaged in farming for more than two years at the time when the Plaintiff inherited each of the instant land and completed the registration of ownership transfer. Therefore, the Plaintiff’s acquisition of each of the instant land was exempted from acquisition tax. Nevertheless, the disposition imposing acquisition tax on the Plaintiff on the acquisition of each of the instant land is null and void as it has a significant and obvious defect. 2) Moreover, the Plaintiff submitted acquisition tax return on April 21, 2010, omitted entry of reduced and exempted items and submitted non-taxation confirmation.