각 토지의 실제 취득자인 원고가 납부하여야 할 취득세 등에 대한 부과가 누락되었다는 이유로 취득세 부과처분을 하였다.
The acquisition tax was imposed because the imposition of the acquisition tax, etc., to be paid by the plaintiff, who is the actual acquisition of each land, was omitted.