1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. The court's explanation concerning this part of the disposition is the same as the corresponding part of the judgment of the court of first instance (as stated in the second to third party 6). Thus, this part shall be cited in accordance with Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act, and the main sentence of

2. Whether the instant disposition is lawful

A. The plaintiff's assertion concerning this part is identical to the corresponding part of the judgment of the court of first instance (from 9 to 11 pages) except for the following matters. Thus, this part of the plaintiff's assertion is cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added to the sixth 11th page:

(5) The instant disposition is unlawful since the duty payment notice concerning the instant disposition was partially omitted in matters required by relevant Acts and subordinate statutes.

B. The content of this part of the pertinent law by the court is identical to the corresponding part of the judgment of the court of first instance (Article 13-14). Thus, this part 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.

C. (1) As to the assertion of reduction or exemption of acquisition tax pursuant to the interpretation of Article 120(1)9 of the former Act, Articles 120(1)12 and 119(1)13 of the former Act (hereinafter “former Act”) provide that “Where a special purpose company takes over securitization assets from an asset holder or another special purpose company in accordance with an asset-backed securitization plan or manages, operates, or disposes of the acquired securitization assets by December 31, 2012, acquisition tax shall be reduced by 50/100 on real estate acquired by a special purpose company by December 31, 2012.” However, Article 120(1)9 of the former Act (hereinafter “amended Act”) was amended by Act No. 10406, Dec. 27, 2010 and enforced from January 1, 2011.”