2. The acquisition tax that the Defendant rendered against the Plaintiff on October 10, 2014 is an additional tax of KRW 202,132,80.

A. On October 8, 2012, the Plaintiff was a corporation established with the business of the captain’s product manufacturing industry, machinery, and plant manufacturing industry, etc. as a corporation. On October 16, 2012, the Plaintiff applied for approval of a business start-up business plan under Article 33 of the former Support for Small and Medium Enterprise Establishment (amended by Act No. 1209, Aug. 6, 2013; hereinafter the same) to the Defendant on October 16, 2012, the factory site “1,171 square meters of the factory site in Chang Manpo-si, Changpo-si, Changpo-si, Changsi, Mapo-si, sisi,” the type of business “manufacturing product manufacturing business and metal structure manufacturing business for structural use (2512),” the product “marine plant structure component,” and the number of employees, and the Defendant approved the establishment of the Plaintiff on October 24, 2012.

B. Meanwhile, on September 21, 2012, G of the Plaintiff’s representative director entered into a sales contract with B Co., Ltd. (hereinafter “B”) to purchase each of the said real estate, etc. in the name of the Plaintiff on October 31, 2012, by purchasing a 11,360 square meters of land for C in Yongsan-si, Changwon-si, Changwon-si, Changwon-si, H factory site of 189 square meters, and a factory on each of the above lands (the total floor area: 4,298.87 square meters of land: 2.3 billion won, building value: 1.3 billion won, building value), machinery, apparatus (value: 760 million won), and each of the above real estate, etc. under the name of the Plaintiff.

(hereinafter referred to as “each of the instant real estates”, and each of the said real estates, machinery, and equipment shall be referred to as “the instant assets” (hereinafter referred to as “instant assets”).

The Plaintiff filed an application for reduction or exemption of acquisition tax, etc. under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) on the ground that each real estate of this case constitutes a business property acquired to run the Plaintiff’s business as a small or medium start-up start-up enterprise. The Defendant exempted the Plaintiff from acquisition tax, special rural development tax, and local education tax on each real estate of this case, and reduced or exempted the land portion and the property tax by 50/10.