정당한 징수처분 세액은 선급금 39,156,077,968원에 54.275%를 적용한 2,337,715,744원이 되므로, 이 사건 징수처분 중 2,337,715,744원을 초과하는 부분은 위법하다.
The amount of the fair collection disposition tax shall be KRW 2,337,715,744, which applied 54.275% to the advance payment of KRW 39,156,077,968, so the part exceeding KRW 2,337,715,744 in the collection disposition of this case is unlawful.