1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff acquired the land B 286.1 square meters in annual installments (hereinafter “instant land”) from August 3, 2015 to February 23, 2018, the Plaintiff reported and paid acquisition tax of KRW 39,536,260, local education tax of KRW 3,953,60, and special rural development tax of KRW 1,976,780, total amount of KRW 45,466,640.

B. The Plaintiff newly built a detached house on the ground of the instant land (hereinafter “instant housing”) and obtained approval for use on September 5, 2016.

The instant house is a 360.42 square meters, including the total floor area of the initial building (excluding the area of a parking lot) 87.78 square meters, and constitutes a high-class house under Article 13(5)3 of the former Local Tax Act (Amended by Act No. 16113, Dec. 31, 2018; hereinafter the same shall apply) and Article 28(4)1 of the former Enforcement Decree of the Local Tax Act (Amended by Presidential Decree No. 29437, Dec. 31, 2018; hereinafter the same shall apply).

C. The Plaintiff closed part of the instant house and requested the Defendant to re-examine it.

On September 19, 2016, the Defendant made an official trip to verify whether the Plaintiff closed part of the residential area within 30 days after acquiring the instant house so that it may be excluded from the requirements for high-class housing pursuant to Article 13(5)3 of the former Local Tax Act. On September 19, 2016, the Defendant stated that “The area of the part of the Mascopium in the Mascopium is difficult to be used for the actual residential purpose because it is low in height, and the relevant part (excluding parking lots and the area of balcony expansion) is reflected as the construction materials of light-weight concrete (ALC) and thus the actual total floor area of the building (excluding parking lots and the area of balcony expansion) is 312.54 square meters, so it is deemed that a high-class house (the area exceeding 31 square meters in residential area) is excluded from the subject of heavy taxation.”

Accordingly, the Plaintiff’s tax base is acquisition tax of KRW 272,958,990 for the instant housing on September 19, 2016, and calculated by applying the general tax rate under Article 11(1)3 of the Local Tax Act, as acquisition tax of KRW 7,642,850 for the instant housing, and local education tax of KRW 436,730.