The plaintiff's primary claim is dismissed.

The defendant's rejection disposition against the plaintiff on August 30, 2019 such as acquisition tax.

1. Details of the disposition;

A. On April 7, 2016, the Plaintiff entered into a sales contract with the Korea Land and Housing Corporation for the purchase of land B in Nam-gu, Gwangju (hereinafter “instant land”) with the following content:

1) Sales proceeds: Deposit for a contract: The first intermediate payment of KRW 107,010,050 for the principal as of April 7, 2016: the second intermediate payment of KRW 240,90,450 for the principal as of October 7, 2016: the second intermediate payment of KRW 240,70,000 for the principal as of April 7, 2017: the third intermediate payment of KRW 240,70,000 for the principal as of April 7, 2017: the remainder of KRW 240,70,700 for the principal as of October 7, 2017: the principal as of April 2, 2018.

B. By August 10, 2018, the Plaintiff paid only KRW 1,027,761,590 among the total purchase price of KRW 1,070,100,50 to the Korea Housing Corporation.

(c)

Accordingly, on May 14, 2019, the defendant acquired the land of this case from the plaintiff as the small amount unpaid.

In view of the fact that acquisition tax, etc. on the land of this case was not reported and paid.

(d)

On May 21, 2019, the Plaintiff entered into a contract with a limited company C to transfer the sales price of the instant land in KRW 1,070,100,50,000. On May 24, 2019, the limited company C paid the remainder of KRW 44,502,830, including interest in arrears in the Korea Housing Corporation, and completed the registration of the transfer of ownership of the instant land on the same day.

E. On May 28, 2019, the Plaintiff filed a claim for the correction of local tax with the purport that “the imposition of acquisition tax against the Plaintiff shall be revoked, as the Plaintiff did not acquire the instant land completely, but transferred a portion of the price with unpaid payment,” on July 17, 2019, after paying acquisition tax of KRW 53,93,220, local education tax of KRW 4,543,370, and local education tax of KRW 4,543,370, and special rural and fishing villages tax of KRW 2,276,170, and KRW 60,812,760.”

F. On August 30, 2019, the Defendant paid to the Plaintiff most of the remainder (96.04% of the total purchase price).