따라서 원고 1은 (주소 3 생략) 주택 취득 당시 1주택자이고, 지방세특례제한법 제40조의2 제2호의 취득세 감면대상에 해당한다.
Therefore, the Plaintiff 1 is the one-homeowner at the time of the acquisition of the house (address 3 omitted), and falls under the subject of reduction or exemption of acquisition tax under Article 40-2 Subparag. 2 of the Restriction of Special Local Taxation Act.