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 February 25, 2010, the Plaintiff completed the registration of ownership transfer on the ground of sale with respect to the land for a factory site of 23-5 square meters (hereinafter “instant land”).

Based on Article 9 of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter the same) and Article 21(1) of the former Seoul Special Metropolitan City Ordinance on Reduction and Exemption (amended by Ordinance No. 4945, Mar. 2, 2010; hereinafter the same), the Plaintiff applied for reduction and exemption of acquisition tax, special rural development tax, registration tax, and local education tax (hereinafter “acquisition tax, etc.”) to the Defendant, and was exempted from acquisition tax, etc.

B. The Plaintiff newly built a knowledge industry center (type-type factory) on the instant land and obtained approval for use on September 5, 2012, and around that time, paid 40,954,490 won, including acquisition tax, reduced or exempted for non-type-type-type-type-type-type-type factories.

On May 10, 2015, the Defendant collected 803,290 won, which was reduced or exempted on the ground that the Plaintiff changed the use of No. 802 among knowledge industry centers to support facilities.

C. On June 24, 2016, the Plaintiff sold the knowledge industry center newly built with the instant land. On July 22, 2016, the Plaintiff reported and paid KRW 110,042,220, such as acquisition tax that was reduced or exempted to the Defendant (i.e., KRW 151,80,000 that was initially exempted - KRW 41,757,780 that was returned and paid or collected as a penalty).

On August 4, 2016, the Plaintiff filed a claim for correction of KRW 10,042,220, such as acquisition tax returned and paid, on the ground that “The grounds for additional collection of acquisition tax, etc. reduced or exempted should be determined by the law at the time when the Plaintiff sells the instant land, and thus, it does not constitute grounds for additional collection of acquisition tax, etc. reduced or exempted after five years from the date of acquisition ( February 25, 2010, the date of registration of ownership transfer) pursuant to Article 58-2(1) of the Restriction of Special Local Taxation Act.”