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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.
Reasons
The reasoning of this court's ruling of the first instance court is as follows, and thus, it is consistent with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where the pertinent matters in the judgment of the first instance are advanced as follows.
The 2nd 5th 5th 2nd 8th 3rd 2nd 2nd 3rd 3rd 201, respectively, shall be considered as “(amended by Act No. 11138 of December 31, 201)”.
At the end of 6th two pages, “it is difficult to recognize the Plaintiff as having a “justifiable cause” under the proviso of Article 40-2 of the Restriction of Special Local Taxation Act.”
7. The following shall be added in the front of the “this part” of the 11st page:
【In light of the purport of the Plaintiff’s evidence No. 2 and the entire pleadings, prior to the instant disposition, the Defendant notified the Plaintiff of the voluntary report of acquisition tax on November 24, 2014, and notified the Plaintiff on November 24, 2014, and notified the Plaintiff of the fact that the acquisition tax, etc., to be collected additionally pursuant to the proviso to Article 40-2 of the Restriction of Special Local Taxation Act, should be paid and paid until January 5, 2015 if the Plaintiff cannot become one house by removing the temporary two houses within three years from the date of acquisition, and the Defendant notified the Plaintiff of the fact that the acquisition tax, etc., to
[Supplementary provisions of Article 11487 of the Addenda (Act No. 11487, Oct. 2, 2012, 2012) Article 3 (Application of the proviso to Article 40-2 on the Period of Temporary Reduction or Exemption of Acquisition Tax for Housing Transactions) shall apply from January 1, 201 to the portion for which the first tax liability becomes effective after January 1, 201.] See 2 pages, “Article 17-2 (Scope of Temporary Two Houses subject to Reduction or Exemption of Acquisition Tax)” shall be added
The decision of the first instance court in the decision is justifiable.
The plaintiff's appeal is dismissed.