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1. The part of the judgment of the court of first instance against the plaintiff shall be revoked.
2. Acquisition tax imposed on the Plaintiff on April 9, 2013 36,699.
Reasons
1. In the first instance trial on April 9, 2013, the Plaintiff sought revocation of the imposition of acquisition tax of 36,69,000 won (including additional taxes), local education tax of 3,409,90 won (including additional taxes), and special rural development tax of 1,834,950 won (including additional taxes), and special rural development tax of 41,943,850 won (including additional taxes). The first instance court accepted the portion of additional tax of 10,69,000 won among additional tax of 36,69,000 won, local education tax of 3,409,90 won, and additional tax of 809,900 won among additional tax of 36,69,000 won, special rural development tax of 1,834,950 won, and additional tax of 534,950 won.
In response, only the plaintiff appealed, and the defendant did not appeal.
Therefore, the Supreme Court's scope of adjudication is limited to the acquisition tax of KRW 26,00,00,000, the principal tax of KRW 36,69,000, the local education tax of KRW 3,409,90, the principal tax of KRW 2,600,00, the special rural development tax of KRW 1,834,950, and the imposition of the principal tax of KRW 1,30,00.
2. The court's explanation concerning this part of the reasons for the disposition is the same as the part concerning the pertinent part of the judgment of the court of first instance, from the 6th to the 6th 3rd 6th eth eth eth eth eth eth eth eth eth eth eth eth e.g.
3. Whether the instant disposition is lawful
A. With respect to this part of the Plaintiff’s assertion, except for the following modifications, the contents to be explained by the court are as follows: (a) it is identical to the statement from 3th to 8th 6th 16th of the judgment of the first instance; and (b) it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
The part of the decision of the court of first instance, from 6th to 7th 1st eth eth eth eth eth eth eth eth eth eth eth eth eth eth e.g.
(5) Of the instant dispositions, the instant disposition was conducted upon the notice of the principal tax payment notice. However, although the tax base of the said tax payment notice is specified, it cannot be seen as the tax base of acquisition tax, local education tax, and special rural development tax, respectively.