A. On December 13, 201, the Plaintiff entered into a sales contract for the purchase price of KRW 243,00,000 (hereinafter “instant sales contract”) with respect to each of the instant real estate on December 22, 2011, with respect to the purchase price of KRW 301, 302, 303, 304 (hereinafter “301, 302, 303, and 304”), and completed the registration of ownership on December 13, 201 with respect to each of the instant real estate on December 22, 2011.

B. On December 22, 2011, the Plaintiff reported and paid acquisition tax of KRW 30,207,670, special rural development tax, KRW 1,510,760, and KRW 30,00,00 on the ground that the total standard market price of KRW 755,191,80,00, which is the purchase price of each real estate of this case, falls short of the total market price of KRW 755,194,80 (i.e., the part of the land of KRW 639,394,80,00) (i.e., the part of the building of KRW 115,79,797,00) to the Defendant on December 22, 2011.

C. After that, on September 24, 2013, the Plaintiff filed a claim for reduction or correction of acquisition tax, etc. pursuant to Article 51 of the Framework Act on Local Taxes, on the ground that acquisition tax, etc. should be calculated based on the purchase price of each real estate in the instant case, which is KRW 243,00,000.

Accordingly, on November 11, 2013, pursuant to Article 4(5) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 23482, Dec. 31, 2011; hereinafter the same), the Defendant rejected the Plaintiff’s claim for reduction in the amount of acquisition tax, etc. on the ground that it is justifiable for the Plaintiff to report and pay acquisition tax, etc. based on the current base value as the tax base pursuant to Articles 10(2) and 4(2) of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013; hereinafter the same) on the ground that it is the “standards for adjustment of the current base value of buildings and other buildings in 2011” prepared by the Minister of the Interior and Safety.

(c).