The Defendant’s acquisition tax of 12,929,260 won against the Plaintiff on March 9, 2018 and special rural development tax of 1,193,910 won.

1. Details of the disposition;

A. On February 22, 2016, the Plaintiff: (a) was a project implementer in the Seocho-si, Choyang-si, 1570 Seocho-dong National Housing Construction Project (hereinafter “instant project”); (b) completed the instant project and obtained approval for the use thereof on February 22, 2016; and (c) reported and paid KRW 1,095,787,120,120,000 for the remainder of the construction cost, excluding KRW 990,141,590 for the land, the land category of which was previously the land category of which was 20,862 square meters; and (d) reported and paid the Defendant the acquisition tax for land category change and the special rural development tax under the instant project as the tax base, with the total of KRW 10,957,120 for rural development tax and the special rural development tax.

B. According to the result of the Gangwon-do tax investigation conducted on December 13, 2017, the Defendant: (a) on March 9, 2018, as the instant land was substantially changed to a building site; and (b) on March 9, 2018, the Plaintiff became liable to pay acquisition tax under Article 7(14) of the former Local Tax Act (amended by Act No. 16855, Dec. 31, 2019; hereinafter the same shall apply); (c) on the other hand, pursuant to Article 10(3) of the Local Tax Act, the Defendant determined and notified the Plaintiff of acquisition tax of KRW 12,929,260 (including additional tax) and special tax for rural development as the tax base for the construction cost required for the instant building site, and KRW 1,193,910 (including additional tax) and the special tax for rural development

(hereinafter “Imposition of Acquisition Tax” on the part of acquisition tax, and the special rural development tax portion is “Imposition of Special Rural Development Tax”, and two are combined to “each of the instant dispositions”.

The Plaintiff filed an objection with the Governor of Gangwon-do on June 28, 2018, but was dismissed on November 5, 2018. The Plaintiff filed an appeal with the Tax Tribunal on February 7, 2019, but the Tax Tribunal dismissed the Plaintiff’s claim on January 7, 2020.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 3, the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. Summary of the Plaintiff’s assertion, acquisition tax of this case.