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

A. On August 5, 2015, the Plaintiff was established for the purpose of gold-type manufacturing business, etc. in the Gwangju Mine-ro 501 non-Dong 320, non-Dong 501.

B. On May 31, 2016, the Plaintiff: (a) awarded a successful bid for a factory site of 1710-3m2,098-7m2 and its ground-based factory building of 1,843.05m2 (hereinafter “instant real estate”); and (b) reported and paid acquisition tax of 50,417,60, and special rural development tax of 2,520,80, and special rural education tax of 57,980,240,000, total of 57,980,240,000,000, calculated as the tax base, based on acquisition price of 1,260,440, 440,000.

C. On June 3, 2016, the Plaintiff filed a claim for rectification on the ground that the instant real estate acquired by a small or medium start-up start-up enterprise constitutes reduction or exemption of acquisition tax, etc.

On July 12, 2016, the Defendant rendered a disposition rejecting an application for correction (hereinafter “instant disposition”) on the ground that the Plaintiff leased assets used for the previous business and run the same kind of business as the previous business operator, or that it constitutes the addition of the same type of business as the previous business operator while operating a business at an existing place of business (hereinafter “instant disposition”).

E. On October 4, 2016, the Plaintiff appealed and filed a request for a trial with the Tax Tribunal on February 24, 2017, but the said request was dismissed on May 31, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 4 through 9, Eul evidence 1, the purport of the whole pleadings

2. Judgment on the defendant's main defense

A. On November 24, 2016, the Do governor before the Defendant’s main defense against the Plaintiff’s objection to the instant disposition, the Do governor dismissed the Plaintiff’s objection, and notified the Tax Tribunal of the decision on November 25, 2016. On February 24, 2017, the Plaintiff filed a request for adjudgment with the Tax Tribunal on February 24, 2017. If the date the Plaintiff received the notification of the said decision on January 25, 2016, the said request for adjudgment is unlawful as a claim for adjudication exceeding the period of request for adjudgment (90 days from the date the notification of decision on the objection was received) stipulated in Article 91 of the Framework Act on Local Taxes.