1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From around 1997, the Plaintiff completed the registration of transfer of ownership on June 28, 2013 with respect to the one-story housing located in the Young-gu Busan Metropolitan City (hereinafter “previous building”) on the ground of sale and purchase on June 28, 2013.

B. On June 28, 2013, the Plaintiff reported the acquisition price of a new building to the Defendant as KRW 200 million, and was exempted from the acquisition tax and local education tax on the ground of temporary two houses pursuant to Article 40-2(1)2 of the Restriction of Special Local Taxation Act.

The plaintiff filed an application for reduction or exemption on the ground of one house for one person (No. 1), and the defendant held the previous building corresponding to housing as seen later by the plaintiff, and seems to have been reduced or exempted on the ground of two houses temporarily.

C. On August 11, 2016, the Defendant rendered a disposition imposing acquisition tax of KRW 2,404,80 (including additional tax) and local education tax of KRW 200,480 (including additional tax) on the ground that the Plaintiff does not constitute a temporary two-house owner due to a lack of one house for three years from the date of acquisition of a new building (hereinafter “instant disposition”).

The Plaintiff dissatisfied with the instant disposition and filed an objection on August 26, 2016, but was dismissed by the head of Busan Metropolitan City on September 27, 2016.

[Ground of recognition] A without dispute, Gap evidence Nos. 1-3, Eul evidence Nos. 1-3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. According to Article 53 subparag. 5 of the Rules on Housing Supply (Ordinance of the Ministry of Land, Infrastructure and Transport No. 382) and the Minimum Residential Standards (Ministry of Land, Transport and Maritime Affairs Notice No. 2011-490) of the Rules on Housing Supply, previous buildings, the area of which is less than 8.26 square meters, are not housing, and thus, the Plaintiff does not fall

Therefore, the instant disposition that was taken to exclude the application of the provisions on reduction and exemption under Article 40-2 of the Restriction of Special Local Taxation Act.