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 June 3, 2014, the Plaintiff purchased each real estate listed in the real estate list (attached Form 1) (hereinafter “each of the instant real estate”) at KRW 2,070,330,000 in the auction procedure for the Gunsan Branch Branch of the Jeonju District Court for the real estate rent B.

B. Article 11(1)7(b) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) provides the Defendant with the purchase price of each of the instant real estate as the tax base of KRW 2,070,330,000 on the same day.

The acquisition tax rate of 82,813,200 won, local education tax of 8,281,320 won, and special rural development tax of 4,140,660 won was reported and paid by 95,235,180 won.

C. On August 14, 2018, the Plaintiff filed a claim for correction with the Defendant to refund KRW 29,812,760,00 in total among the acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) already returned and paid, on the ground that the acquisition rate of each of the instant real estate through the auction procedure constitutes original acquisition, and the acquisition tax rate should be applied 28/1,000 as stipulated under Article 11(1)3 of the former Local Tax Act.

(hereinafter “instant request for correction”) D.

On September 3, 2018, the Defendant rejected the instant claim for correction on the ground that acquiring each real estate of this case through the auction procedure constitutes acquisition by succession.

(hereinafter referred to as "the disposition of this case". (e)

The Plaintiff appealed to the instant disposition and filed an administrative appeal with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s claim on November 20, 2018.

[Reasons for Recognition] Facts without dispute, entry B in the evidence of subparagraphs 1 through 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Article 11(1)7 B of the former Local Tax Act on the premise that the Plaintiff’s assertion that each of the instant real estate through the initial auction procedure was acquired by succession.

Acquisition tax, etc. shall be applied by 40/1000 of the acquisition tax rate under the items.