1. Acquisition tax of the Defendant on June 18, 2015 25,105,340 won (including additional tax) and special rural development tax of the Plaintiff on June 18, 2015.

1. Details of the disposition;

A. The Plaintiff owned a warehouse facility with the size of B 865m2 (hereinafter “existing warehouse building”) on the ground surface at Silung-si, but the existing warehouse building was destroyed due to a fire on November 28, 201 (hereinafter “instant fire”).

B. On April 3, 2012, the Plaintiff reconstructed a building with a size of 859.54 square meters, which is smaller than that of the existing warehouse building (hereinafter “instant building”), and obtained approval for the use thereof. The Plaintiff was exempted from liability to pay acquisition tax, etc. by filing an application for reduction or exemption of local tax pursuant to Article 92(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) on the ground of alternative acquisition due to the loss of the existing warehouse building.

C. On June 18, 2015, the Defendant issued to the Plaintiff a disposition imposing acquisition tax of KRW 25,105,340 (including additional taxes), special rural development tax of KRW 1,793,230 (including additional taxes), and local education tax of KRW 1,434,580 (including additional taxes) on the ground that “fire caused by fire” does not constitute grounds for reduction or exemption under Article 92(1) of the former Restriction of Special Local Taxation Act.

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. 1) The parties’ assertion 1) Article 92(1) of the former Restriction of Special Local Taxation Act, which provides for the reduction or exemption of local taxes for alternative acquisition due to a natural disaster, etc. by the Plaintiff, provides for the destruction due to a natural disaster, loss by fire, collapse, and other force majeure. The same applies to the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 26837, Dec. 31, 2015).

Article 44 provides that “other force majeure” refers to “any earthquake, storm, and flood, hulle, fire, or other similar disaster,” and does not limit “fire,” or “fire,” to the loss or fire, caused by natural force. Thus, the existing fire is not limited.