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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 30, 2016, the Plaintiff: (a) acquired land for B 2,643.1 square meters for a factory (hereinafter “influent land”) in 100 won; (b) on the same day, the Plaintiff reported and paid acquisition tax calculated by applying the tax rate under Article 11(1) of the former Local Tax Act (Amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) to the Defendant on the same day by paying acquisition tax of KRW 94,053,320; (c) local education tax of KRW 9,405,30; and (d) local education tax of KRW 9,405,30; (d) special rural development tax of KRW 4,702,660.
B. On August 31, 2016, the Plaintiff filed a request for rectification to the effect that acquisition tax, etc. should be reduced or exempted pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same) should be refunded of KRW 81,120,983 among the total acquisition tax, etc. already paid KRW 108,161,310, the Plaintiff filed a request for rectification, but the Defendant notified the rejection on September 27, 2016.
(hereinafter “instant disposition”). C.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 28, 2016, but was dismissed on March 8, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 7, Eul evidence 1 to 4, the purport of the whole pleadings
2. The plaintiff's assertion that the plaintiff purchased the original land and tried to newly construct a factory on that ground, but the existing factory failed to prepare funds for purchasing the land on the wind that is commonly expropriated, and newly constructed a new factory after leasing the key land after the expiration of the lease term. As such, acquisition tax, etc. should be reduced pursuant to Article 78 (4) of the former Restriction of Special Local Taxation Act in relation to the acquisition of the key land, the defendant, on the ground that the plaintiff acquired ownership of the key land after the new construction of a factory, shall refuse to file a claim for correction against the