1. Revocation of a judgment of the first instance;

2. The Defendant’s rejection disposition against the Plaintiff on May 29, 2018 shall be revoked.

3...

1. Details of the disposition;

A. On April 17, 2018, the Plaintiff acquired ownership on the ground of donation on April 5, 2018, with respect to the land B 1,824 square meters and on the ground brick structure and other animal and plant facilities related to the 2nd roof, 94.62 square meters and 32.64 square meters on the 2nd floor (road name address is hereinafter “road name address”; hereinafter “each of the instant real estate”).

On April 17, 2018, the Plaintiff paid 10,520,000 won including acquisition tax of 9,205,000 won under the Local Tax Act, local education tax of 789,000 won, and special rural development tax under the Act on Special Rural Development and Fisheries.

B. On May 15, 2018, the Plaintiff filed a claim for determination or correction of the tax base and tax amount on the ground that acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) should be mitigated pursuant to Article 58-3(1), etc. of the former Restriction of Special Local Taxation Act (Amended by Act No. 16041, Dec. 24, 2018; hereinafter “former Restriction of Special Local Taxation Act”).

On May 29, 2018, the Defendant: (a) was the Plaintiff on May 29, 2018; (b) the Plaintiff’s date of establishment should be deemed March 14, 2014, which was registered as the first duty-free business entity; and (c) the date the Plaintiff acquired each of the instant real estate as the date it was registered as a venture business on April 5, 2018; and (d) January 17, 2018, the date it was registered as a venture business; (b) the requirements for the application of mitigation under Article 58-3(1) of the former Restriction of Special Local Taxation Act as a small or medium start-up business entity (the acquisition of real estate within four years from the date of establishment) or the requirements for the application of mitigation under the said provision (the acquisition as a venture business within three years from the date of establishment) were not satisfied; and (b) the Plaintiff started a new business without changing its trade name, location, representative, type of business and type of business.