1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. 1) The Plaintiff is a company operating a new materials synthetic resin manufacturing and sales business, etc., and the Plaintiff is a company operating a manufacturing factory in B complex. 2) In order to construct a new factory in addition, the Plaintiff, on April 19, 201, purchased the land from Kimcheon-si, Kimcheon-si, which is located in a promotional zone under Article 23 of the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”), and completed the registration of ownership transfer on August 7, 2012, by purchasing the land of 16,610 square meters for a factory site in C complex located in the promotional zone under Article 23 of the Industrial Cluster Development and Factory Establishment Act.

3) On August 7, 2012, the Plaintiff is entitled to acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) arising from the acquisition of the instant land.

(1) The former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same shall apply) upon reporting the report.

(B) Based on Article 78(4) of the Restriction of Special Local Taxation Act, the Defendant applied for reduction or exemption of acquisition tax, etc., and received such reduction or exemption. (B) The Defendant did not directly use the instant land for the purpose of industrial buildings, etc. for which three years have passed since the Plaintiff acquired the instant land, and thus, deemed that grounds for additional collection of acquisition tax, etc. have occurred pursuant to Article 78(5)1 of the Restriction of Special Local Taxation Act, and notified the Plaintiff of prior notice of imposition of acquisition tax

2) The Plaintiff filed a request for pre-assessment review with the Gyeongbuk-do Governor on April 19, 2016, but received a non-adopted decision on April 3, 2016 (hereinafter “instant disposition”). Accordingly, on May 3, 2016, the Defendant imposed acquisition tax on the Plaintiff KRW 76,840,420, local education tax6,478,120, and special rural development tax amounting to KRW 3,239,057,590 (including additional tax) respectively (hereinafter “instant disposition”).

C. On July 27, 2016, the Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on July 27, 2016, but the claim was dismissed on December 20, 2016.

【Non-contentious facts, Gap’s evidence Nos. 13 and 14, and Eul’s evidence No. 2, each of the arguments.