1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 14, 2005, the Plaintiff purchased KRW 109,087,971,970, and paid the sales price for the instant land from September 14, 2006 to July 17, 2008, the Plaintiff purchased KRW 109,055, and KRW 254,057,057, located within the land transaction permission area (hereinafter “instant land”).

B. The instant land was released from land transaction permission area under the Ministry of Land, Transport and Maritime Affairs Notice No. 2009-48 on January 30, 2009.

C. On June 3, 2013, the Defendant imposed acquisition tax on the Plaintiff on the instant land within 30 days from January 30, 2009, which was the date of rescinding land transaction permission of the instant land, respectively on the ground that the Plaintiff failed to pay and pay acquisition tax on the instant land within 30 days from January 30, 209, which was the date of rescinding land transaction permission of the instant land.

(hereinafter “instant disposition”) D.

On June 11, 2013, the Plaintiff filed a petition with the Tax Tribunal for the revocation of acquisition tax and special rural development tax on the land for which the purchase price was paid from September 14, 2006 to December 28, 2007. However, the Tax Tribunal decided to dismiss the said claim on January 3, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that “ de facto acquisition” under Article 105(2) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) refers to a case where: (a) the actual requirements of acquisition of ownership, such as payment of purchase price, are met even though it does not meet the formal requirements for acquisition of ownership, such as registration; and (b) Article 120 of the former Local Tax Act prescribes a deadline for payment of acquisition tax based on the date of acquisition of objects

Therefore, the deadline for payment of acquisition tax following the acquisition of the land of this case is the land of this case.