The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff’s spouse B owned the instant building: (a) the share of 1/2 of the instant building F-G-dong (hereinafter “C-dong”) and one-half of the share of 989 square meters among the instant building G-dong (hereinafter “instant land”). On April 21, 2017, the Plaintiff’s spouse donated the Plaintiff the share of 1/2 of the instant land and one-half of the share of 994 square meters among the instant building G-dong (hereinafter “instant share”) on the same day to the Plaintiff on the same day.

B. According to the building ledger, the site located in each building of this case is classified into the land Nos. 1 and 2 of this case without any separate classification as to each building site, and according to the current status, the land No. 2 of this case is the building F, H Dong, and the Gdong of this case on the land No. 1 of this case (hereinafter “instant housing”). The site area of this case is 1,983 square meters, the total floor area of the building of this case is 45.3 square meters, and the building area is 373 square meters.3 square meters.

The detailed status of each Dong shall be as follows:

On February 2, 187, 187.2 H-dong No. 2, 186.3, G-dong No. 46.3 2, 221.8, 455.3.3, 373.2, on the other hand, the layout of the instant No. 1 and 2 land and each of the instant buildings are as follows.

Land 1 of this case No. 2 D E

C. On April 21, 2017, the Plaintiff reported and paid acquisition tax of KRW 15,762,30 by applying 3.5% of the standard tax rate for acquisition tax under Article 11(1)2 of the Local Tax Act to acquisition tax of KRW 450,351,498, and KRW 18,014,050 in total, including KRW 1,351,050 in local education tax and KRW 900,70 in special rural development tax.

Around November 2019, the defendant conducted a joint investigation of local taxes in Gyeonggi-do, and as a result, this case.