The part against the Defendant is reversed, and that part of the case is remanded to the Seoul High Court.

The plaintiff.

1. Case summary

A. On March 31, 201, the Plaintiff, established on November 13, 2006, moved the location of its headquarters from the 9th floor G of Yeonsu-gu Incheon Metropolitan City (hereinafter “F head office”) to the 5th floor of the H building in the Nam-gu Incheon Metropolitan City (hereinafter “H head office”) and completed the registration of a corporation on April 15, 201.

B. On May 11, 2010, the Plaintiff, as an executor of a free economic zone development project, obtained approval of an implementation plan for a free economic zone development project pursuant to Article 9 of the former Special Act on Designation and Management of Free Economic Zones (amended by Act No. 11690, Mar. 23, 2013; hereinafter “former Free Economic Zone Act”). As above, the Plaintiff registered a housing construction project pursuant to Article 9 of the former Housing Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same) after completing corporate registration on relocation of the headquarters.

C. The Defendant imposed registration license tax (including additional tax) on the Plaintiff on the ground that the Plaintiff’s head office was transferred from the F main office located outside of the overconcentration control region under Article 6 of the Seoul Metropolitan Area Readjustment Planning Act and Article 9 [Attachment Table 1] of the former Enforcement Decree of the Seoul Metropolitan Area Readjustment Planning Act (amended by Presidential Decree No. 28137, Jun. 20, 2017) to H located in a large city (hereinafter “large city”), on the grounds that the Plaintiff’s head office was transferred from the F main office located outside of the overconcentration control region under Article 9 [Attachment Table 1] of the former Enforcement Decree of the Seoul Metropolitan Area Readjustment Planning Act (amended by Act No. 11617, Jan. 1, 2013

(hereinafter referred to as “instant disposition”) 2. Provisions and issues

A. In applying the tax rate to the registration that is subject to registration license tax, Article 28 of the former Local Tax Act provides for the tax rate for the registration that is subject to registration license tax, and Article 28 of the former Local Tax Act applies to the registration following the relocation of its headquarters or principal office into a large city under subparagraph 2 of Article 2.