1. Revocation of a judgment of the first instance;

2. Acquisition tax imposed on the Plaintiff on May 10, 2013, KRW 8,769,180, and local education tax.

1. The reasons for this part of the decision are the same as the reasons for the decision of the court of first instance from the 6th to the 3th 2th eth eth eth eth eth eth eth eth eth eth eth e.g.

2. The plaintiff's assertion

A. The instant disposition of this case’s procedural defect is unlawful because it does not reveal at all the amount of principal and additional taxes, grounds for calculation, types of additional taxes, etc.

B. A substantive defect 1) Interpretation that real estate under Article 120(1)9 of the new Act includes not only acquisition by direct succession from the originator, etc., but also real estate acquired in the course of management, operation, and management of the securitization assets acquired from the originator, etc. in accordance with the asset-backed securitization plan. This includes cases where a special purpose company takes over the collateral from the originator, and purchases the collateral through participation in the auction for the purpose of collecting the claim. 2) In relation to the case where the Plaintiff acquired the instant real estate under the aforementioned circumstances, the non-taxable practice under Article

In addition, the instant disposition also violates the principle of trust protection.

3. Since the Plaintiff’s failure to fulfill his duty to pay taxes has justifiable grounds, the penalty tax portion of the instant disposition is unlawful.

3. If the tax base and calculation basis of the principal tax are not indicated in the determination notice, barring special circumstances, such taxation disposition is unlawful, and where multiple taxation is to be conducted by a single tax payment notice, it is natural that a taxpayer should be able to know the details of each taxation disposition by classifying the relevant tax amount and the calculation basis thereof by taxation disposition.

Therefore, when the principal tax and the additional tax are imposed together by a tax payment notice, the individual tax amount and the calculation basis of the additional tax should be separately stated in the tax payment notice.