1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. The Plaintiff is a corporation established on March 31, 2009 by dividing the final waste treatment business sector of the KOB into the division of waste treatment business sector.

B. On April 30, 2009, the ownership transfer registration under the Plaintiff’s name was completed on March 31, 2009 with respect to the land of 23,801.4 square meters (hereinafter “instant land”) located in Gangseo-gu branch office, Gangseo-gu, Busan Metropolitan City (hereinafter “instant land”).

C. On April 28, 2009, the Plaintiff acquired the instant land by division meeting the requirements under each subparagraph of Article 46(1) of the Corporate Tax Act against the Defendant, and applied for the full amount of acquisition tax and registration tax on the instant land. Accordingly, the Defendant did not impose acquisition tax, special rural development tax, registration tax, local education tax, etc. on the instant land.

However, the Defendant, upon conducting a tax investigation on October 20, 2010, imposed the acquisition tax of KRW 103,530,710 on April 11, 201 on the ground that the Plaintiff acquired the instant land and did not continue the business succeeded from the divided corporation until the end of the business year which belongs to the registration date of the division, and imposed the acquisition tax of KRW 103,530,779,90 on April 11, 201, with the tax base of KRW 103,530,050, registration tax of KRW 77,648,020, local education tax of KRW 14,423,260, total amount of KRW 205,95,040,00.

(hereinafter referred to as “instant disposition”). [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1 through 5, Eul evidence No. 1 (hereinafter referred to as “instant disposition”) and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion 1) The Plaintiff continues to operate a waste disposal business succeeded from the Plaintiff Company by the end of the business year to which the registration date of the division belongs, and thereby, continues to operate the waste disposal business (amended by Act No. 9921, Jan. 1, 2010; hereinafter the same applies

Requirements for reduction or exemption of acquisition tax and registration tax as prescribed in Articles 119 (1) 10 and 120 (1) 9.