1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. On August 30, 2007, Pursuant to the Industrial Sites and Development Act (hereinafter “Industrial Sites Act”), Pursuant to Article 340-4, 484.9 square meters (hereinafter “instant land”) are purchased at KRW 4,753,405,50 in sales price, and on April 5, 201, the instant land was registered for the transfer of ownership in the name of a trade bank or the future.

B. Around April 201, 201, the Bank of Special Local Taxation Co., Ltd. filed an application for exemption from acquisition tax pursuant to Article 78 of the Restriction of Special Local Taxation Act, on the ground that the instant land is real estate acquired to construct an industrial building within an industrial complex.

C. On November 8, 2012, the Plaintiff merged with the Bank of Korea.

On May 15, 2014, the Defendant imposed acquisition tax, KRW 161,615,790, local education tax, and KRW 19,013,620 on the Plaintiff, pursuant to the proviso to Article 78 of the Restriction of Special Local Taxation Act, on the ground 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.

(hereinafter “instant disposition”) e.

On November 3, 2014, the instant land was combined with Pyeongtaek-si 340-6 Cheongho-ri 2,917 m2,917 m2 and became 340-6 m2.8 m2,402.8 m2.

(F) On July 31, 2014, the Plaintiff requested the Board of Audit and Inspection to revoke the instant disposition, and made a request for review on June 18, 2015, the Board of Audit and Inspection dismissed the Plaintiff’s request for review on the same Ri 340-6 land before the merger.

[Ground of recognition] The fact that there is no dispute, Gap's No. 1, 5, Gap's No. 3-1, 2, Eul's evidence No. 1, and the purport of the whole pleadings

2. Determination on the legitimacy of the instant disposition

A. The Plaintiff’s assertion is from June 2010 to the instant land.