2. The costs of lawsuit shall be borne by the Plaintiff.

A. On June 29, 2004, the Plaintiff registered the transfer of ownership in the Plaintiff’s name with respect to the size of 840 square meters prior to Kimpo-si, Kimpo-si (hereinafter “existing land”). On March 25, 2015, the Plaintiff sold 335 square meters of the existing land to C, and made the registration of the transfer of ownership in the name of C on June 5, 2015, and sold the remaining 505 square meters of the existing land to D on July 2, 2016, and made the registration of the transfer of ownership in the name of D on August 31, 2016.

B. On August 1, 2016, the Plaintiff reported and paid acquisition tax of KRW 11,43,000, local education tax, KRW 762,200, and KRW 762,200 on August 2, 2016 to the Defendant on August 2, 2016, by asserting that he/she acquired KRW 381,00,00 in the auction procedure the instant land (hereinafter “instant land”).

C. On July 18, 2017, the Plaintiff asserted that the acquisition of the instant land by the Defendant as the main business of agriculture was acquired for the purpose of direct farming by a person who has engaged in farming for more than two years, and thus constitutes an object of reduction of acquisition tax under the main sentence of Article 6(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same) and filed a request for correction to refund an amount equivalent to 50% of acquisition tax, local education tax, and special rural development tax already paid and paid.

On August 17, 2017, pursuant to Article 3(1)2 of the former Enforcement Decree of the Restriction of Special Local Taxation Act (amended by Presidential Decree No. 27711, Dec. 30, 2016; hereinafter the same), the Defendant rendered a disposition rejecting the Plaintiff’s claim for correction on the ground that the Plaintiff does not fall under the reduction of acquisition tax under the main sentence of Article 6(1) of the former Restriction of Special Local Taxation Act, on the ground that the Plaintiff had resided in Kimpo-si, etc., which is the seat of the previous land from two years prior to the acquisition date of the instant land, or that he/she should reside in an area within 20km from the seat of the existing land.