Plaintiff (Law Firm Maho, Attorneys Yoon Ho-ho et al., Counsel for the plaintiff-appellant)

The head of Seongbuk-gu Seoul Metropolitan Government 1

may 24, 2005

Seoul Administrative Court Decision 2003Guhap11599 delivered on June 11, 2004

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim

The primary claim: The head of Seongbuk-gu Seoul Metropolitan Government (hereinafter referred to as the "head of Seongbuk-gu") revokes the imposition of acquisition tax of 139,306,890 won (including additional tax of 23,217,810 won), special rural development tax of 12,769,790 won (including additional tax of 1,160,890 won) and the imposition of acquisition tax of 63,667,940 won (including additional tax of 10,61,320 won), special rural development tax of 5,836,20 won (including additional tax of 530,560 won) on January 21, 2003 by the head of Jongno-gu Seoul Metropolitan Government, and the head of Jongno-gu Seoul Metropolitan Government (hereinafter referred to as the "head of Jongno-gu") on acquisition tax of 63,667,940 won (including additional tax of 10,61,320 won), respectively. The amount of the plaintiff shall be paid from the head of Seongbuk-gu, 1125,6300 won to 4.

Preliminary Claim: The head of Seongbuk-gu Office shall pay to the Plaintiff the amount equivalent to 163,30,320 won, the head of Jongno-gu Office shall pay the amount equivalent to 20% per annum from June 1, 2003 to the date of full payment.

2. Purport of appeal

The judgment of the first instance shall be revoked. For the plaintiff, the imposition of acquisition tax of 139,306,890 won (including additional tax of 23,217,810 won), special rural development tax of 12,769,790 won (including additional tax of 1,160,890 won) by the head of Seongbuk-gu Seoul Metropolitan Government (hereinafter referred to as the "head of Seongbuk-gu") on January 21, 2003, and the imposition of acquisition tax of 63,667,940 won (including additional tax of 10,61,320 won), special rural development tax of 5,836,220 won (including additional tax of 530,560 won) by the head of Jongno-gu Seoul Metropolitan Government on January 22, 2003 shall be revoked.

1. The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, and thus, citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. If so, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.

Judges Kim Jin-jin (Presiding Judge)