A. On December 1, 2009, the Plaintiff (hereinafter “Plaintiff”) entered into a contract with the Seogugu District Industrial Complex Management Corporation (hereinafter “Ligu District Industrial Complex Management Corporation”) to sell 81,751.6m2 (hereinafter “the instant land”) out of A and 2.5 billion won in price to Ligu-gun, Hagu-gun, Hagu-gun, and Hagu-gun, Gyeonggu, Gyeonggu-gun, located within the general local industrial complex (hereinafter “Seoul District Industrial Complex”) designated pursuant to the Industrial Sites and Development Act. The Plaintiff acquired the instant land in full payment of the price on December 22, 2009.

B. At the time of acquiring the instant land, the Plaintiff was exempted from acquisition tax and registration tax on the ground that the instant land was “real estate acquired by a person who wishes to construct industrial buildings, etc. in an industrial complex” under the main text of Article 276(1) of the former Local Tax Act (wholly amended by Act No. 1021, Mar. 31, 2010; hereinafter the same).

C. After that, the Defendant issued a prior notice of taxation that acquisition tax, registration tax, etc. will be imposed on the Plaintiff on April 8, 2013, according to the result of the examination of tax exemption exemption and reduction of local tax by Gyeongnam-do, and that “the Plaintiff did not directly use the instant land for the purpose of industrial buildings, etc. within three years from the date of acquisition without justifiable grounds, and thus, constitutes subject to collection under the proviso to Article 276(1) of the former Local Tax Act.” On May 10, 2013, the Defendant issued a disposition to collect acquisition tax of KRW 61,485,00,00, special rural development tax of KRW 6,148,50, and special rural development tax of KRW 61,920,00, and local education tax of KRW 11,384,000,

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 31, 2013, but the said claim was dismissed on March 25, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2, and 3 (including branch numbers, hereinafter the same) respectively.