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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. The Plaintiff is an agricultural partnership that processes and distributes agricultural, livestock, and forestry products and carries out transportation business.
B. In order to newly build a livestock-raising facility on September 18, 2012, the Plaintiff acquired ownership of 53-6 m22,619 m2, 619 m2, 53-5 m2, 53-3 m2, 453 m2, 53-1, 727 m2, 63-3, 75 m2, and 75 m2 (hereinafter “instant land”).
At the time of acquisition of land ownership, the Plaintiff submitted a business plan to the Defendant that he/she would directly use the said land for both money and received 50/100 reduction of acquisition tax pursuant to Article 11(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter the same) from the Defendant.
C. After that, on February 8, 2013, the Plaintiff prepared and submitted to the Defendant a proposal to revise a district unit planning zone to enable the construction of livestock-raising facilities on the instant land to the extent that the instant land can be newly built. D.
However, on March 29, 2013, the Defendant returned the proposal to the Plaintiff on the ground that the instant land was changed to a restricted area for raising livestock and it became impossible to newly build livestock pens any longer due to the amendment of the Ordinance on Restriction of Livestock Raising by the Granting-gun (hereinafter “Ordinance”).
E. After October 24, 2017, the Defendant collected 50/100 of acquisition tax reduced at the time of acquisition of the instant land without justifiable grounds, and imposed acquisition tax of KRW 16,051,860 and additional tax of KRW 3,903,680 as well as additional tax of KRW 16,05,860, which was reduced at the time of acquisition of the instant land.
(hereinafter referred to as "the disposition of additional collection in this case") / (Evidence Nos. 1, 2, 5, 6, 7 (including virtual numbers; hereinafter the same shall apply)
(2) 【Each entry】
2. The plaintiff's summary of the argument in this case.