1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On November 9, 2010, the Plaintiff was exempted from acquisition tax and registration tax on December 30, 2010 by filing an application for reduction or exemption pursuant to the Restriction of Special Taxation Act, which was in force at the time after the construction of a factory building located in Chungcheong City C (hereinafter “instant building”).

B. Meanwhile, on December 30, 201, the Defendant, following a tax investigation, issued a notice of the result of the local tax investigation and a notice of prior notice of taxation (hereinafter “pre-announcement of taxation”) to the effect that the Plaintiff “if there is an objection to the imposition of the total amount of KRW 14,625,820 (including additional tax) of acquisition tax, special rural development tax, registration tax, and local education tax on the instant building as additional tax amount,” on the ground that the Plaintiff did not directly use the said building within the grace period after the said exemption.

On February 3, 2012, the plaintiff filed a request for the review of the legality of the taxation before the Cheongbuk-do Governor. On February 27, 2012, the Cheongbuk-do Governor decided not to adopt it.

C. On March 12, 2012, the Defendant imposed acquisition tax of KRW 9,355,810 on the Plaintiff, KRW 935,580 for special rural development tax of KRW 3,742,320 for registration tax, and KRW 689,660 for local education tax (including additional tax) (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 3 through 5, Eul evidence No. 1, the purport of whole pleadings

2. Whether the lawsuit in this case is lawful

A. The Defendant’s defense of this case filed the instant lawsuit only on April 6, 2016 after the lapse of one year from the date of receiving the notice of the instant disposition on March 2012. Thus, the instant lawsuit is unlawful as it exceeds the period of filing the lawsuit.

B. 1) In light of the purport of the relevant provisions, such as the Postal Service Act, it shall be deemed that a postal item was delivered to the addressee at that time, barring any special circumstance, such as return, when the postal item was sent by means of registration (see, e.g., Supreme Court Decision 192. Dec. 11,