1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On February 9, 2012, the Plaintiff: (a) was established for the purpose of packing meat treatment business, etc.; (b) acquired one parcel, other than B, and the building on the said parcel, other than B, from 728,880,000 won (hereinafter “instant real estate”); and (c) reported and paid the acquisition tax, etc. to the Defendant by 33,528,480 won (acquisition tax of 29,15,200,15,200; (d) special rural development tax of 1,457,760 won; and (e) the local education tax of 2,915,520 won; and (e) the acquisition tax of this case.

B. On August 1, 2013, the Plaintiff filed an application with the Defendant for exemption from acquisition tax, etc. to the effect that the Plaintiff constitutes a small and medium start-up start-up enterprise under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”).

(hereinafter referred to as "request for correction of acquisition tax, etc.")

On October 17, 2013, the Defendant rejected the Plaintiff’s claim for correction, such as acquisition tax, on the ground that the Plaintiff cannot be deemed to have established a small and medium enterprise.

(hereinafter “instant disposition”) D.

Accordingly, the Plaintiff filed an appeal for the instant disposition with the Tax Tribunal on January 2, 2014, but was dismissed on February 16, 2015.

[Ground of recognition] The fact that there is no dispute, Gap's 1, 2, 5, Eul's 1 through 4 (including spot numbers, if any; hereinafter the same shall apply), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The purport of the Plaintiff’s assertion is to revoke the instant disposition in that it is unlawful for the following reasons.

1) Although the Plaintiff is a small or medium start-up start-up start-up enterprise under the former Restriction of Special Taxation Act, the instant disposition that the Defendant deemed to be not a small or medium start-up enterprise is unlawful.

B. It is as stated in the relevant laws and regulations attached thereto.

C. 1) Determination on the first argument is based on Article 6 of the former Restriction of Special Taxation Act.