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1.The judgment of the first instance shall be modified as follows:
Of the lawsuit of this case, acquisition tax and special rural development tax shall be respectively.
Reasons
1. Progress of the disposition;
A. On September 27, 1997, Korea entered into a sales contract with the Plaintiff’s father B on the sale of the attached land, which was owned by him (hereinafter “instant land”).
B. On January 24, 200, the defendant reported acquisition tax of this case 2,593,80 won for the land of this case, 259,380 won for the special rural development tax, and 4,668,840 won for the special rural development tax, but did not pay acquisition tax and special rural development tax. On March 13, 200, the defendant alleged that the plaintiff imposed additional tax of KRW 2,616,080 for the plaintiff after the defendant imposed the principal tax and additional tax without any correction as to the reported matters on March 13, 200 [the plaintiff imposed KRW 3,397,870 for the acquisition of the land of this case, and imposed additional tax of KRW 2,616,080 for the plaintiff after the defendant imposed additional tax of KRW 3,397,870 for the principal tax and additional tax due to the acquisition of the land of this case, but as seen thereafter, the above two,616,080 won was wholly amended by Act No. 10210
(2) On February 9, 2001, B imposed and collected the acquisition tax, etc., including acquisition tax, special tax for rural development, and its additional tax, and attached No. 113 Dong Dong-dong 804 (hereinafter “the apartment of this case”) on the land owned by B, Busan, Busan, and completed the attachment registration on February 14, 2001.
C. In addition, the defendant did not pay the property tax on the apartment of this case on November 15, 2001 and completed the attachment registration on November 21, 2001. After that, Eul imposed the property tax and aggregate land tax on the apartment of this case on June 1, 2001 to B, but found that Eul died on June 1, 2001, the defendant decided to reduce the amount of 2,590,860 won for the aggregate of the property tax, aggregate land tax and additional dues imposed on B on November 13, 2007, and the property tax and aggregate land tax stated in the attached Table that the period for exclusion of imposition was not imposed on the plaintiff on December 10, 207.