1. The plaintiff's primary and conjunctive claims are all dismissed.

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

1. Details of the disposition;

A. On December 10, 2015, the Plaintiff registered as a housing construction business entity on January 28, 2016, as a corporation established for the purpose of the construction, sale, lease, etc. of housing below the scale of national housing.

B. On February 17, 2016, the Plaintiff completed the registration of a rental business operator on an urban-type residential house with a size not exceeding 40 square meters on the land B in Do, Jeonnam-do, as the leased object. On March 9, 2016, the Plaintiff filed an application for a building permit for 96 households on the land above, and obtained a building permit from the Defendant on May 16, 2016.

C. On December 28, 2017, the Plaintiff purchased 680,078 square meters (hereinafter “instant land”) in Jeonnam-do, Jeonnam-do for the purpose of constructing and leasing urban-type residential housing with a size of less than 40 square meters, and completed the registration of ownership transfer on the instant land. On the same day, the Plaintiff filed an application for reduction or exemption of acquisition tax, etc. on the instant land with the Defendant on the ground that the Plaintiff is a rental business operator prescribed in Article 31(1) of the Restriction of Special Local Taxation Act, and was exempted from acquisition tax, etc. by the Defendant.

However, on May 1, 2019, the Defendant issued a prior notice of taxation on the acquisition tax, etc. reduced or exempted on the instant land on the ground that “the Plaintiff did not register a rental business entity within 60 days from the date of acquisition of the instant land as the leased object,” and imposed KRW 35,765,860 in total on the Plaintiff on the instant land on July 9, 2019.

(hereinafter “instant disposition”) e.

On the other hand, on December 18, 2018, the Plaintiff was granted a building permit for the purpose of newly building 98 households, etc. on the instant land, but did not start up until now.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 6, Eul evidence 1 to 3 (including each number), the purport of the whole pleadings

2. The case.