A. On November 25, 201, the Plaintiff entered into a sales contract for C-5,510 square meters of land for a factory (hereinafter “instant land”) at Sin interest in B-Industrial Complex (hereinafter “B-Industrial Complex”) which was created by the Korea Water Resources Corporation after reclaiming public waters, and completed the registration of ownership transfer on the instant land on December 30, 2015. On the same day, the Plaintiff was fully exempted from acquisition tax pursuant to Article 78(4)2 (a) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014) and Article 25 of the Addenda thereto (Act No. 12955, Dec. 31, 2014).

B. On the premise that the date of acquisition of the Plaintiff’s instant land falls under September 24, 2015, the date of completion of reclamation works conducted by the Korea Water Resources Corporation, the Defendant imposed and notified the Plaintiff of KRW 180,821,50 as of April 10, 2017, additional tax on non-declaration of acquisition tax as of April 10, 2017, and additional tax of KRW 1,952,870 as to non-declaration of acquisition tax as of April 10, 2017 (hereinafter “instant disposition”).

On July 4, 2017, the Plaintiff filed an appeal with the Tax Tribunal on July 4, 2017, but the Tax Tribunal dismissed the appeal on December 28, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 2 through 5, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Party’s assertion 1) If the original acquisition date of a reclamation licensee becomes due after the acquisition date of reclaimed land by the Defendant purchaser’s onerous succession, the original acquisition date of reclaimed land shall be deemed the purchaser’s acquisition date of reclaimed land. As such, the Plaintiff’s acquisition date of the instant land is September 24, 2015, the original acquisition date of the Korea Water Resources Corporation (the date of completion of reclamation works), which is the original acquisition date after October 24, 2014, which is the remainder payment date. Therefore, it is legitimate for the Plaintiff who reported acquisition tax after the lapse of 60 days from the said acquisition date, to make the instant disposition. 2)