1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. On June 12, 2014, the Plaintiff: (a) on May 30, 2014, concluded a sale and purchase contract with Nonparty Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) to purchase KRW 1,485 square meters of land in Jeonnam and KRW 55 percent of each of the above-mentioned buildings (hereinafter “instant real estate”); and (b) on May 30, 2014, the Plaintiff reported and paid acquisition tax of KRW 38,50,000 calculated by adding the acquisition value of the instant real estate to KRW 962,50,000, KRW 1,925,000 for special rural development tax; and local education tax of KRW 3,850,00 for KRW 44,275,00 for each of the above-mentioned buildings (hereinafter “instant real estate”).

B. On June 17, 2014, the Plaintiff completed the registration of transfer of ownership based on the said sale on the instant real estate.

C. In the course of the tax investigation with respect to the non-party company, on September 30, 2014, the Defendant became aware of the fact that the Plaintiff purchased 55% of the total issued shares of the non-party company from D, a shareholder of the non-party company, and did not file a return on acquisition tax, etc. to the Defendant even though it was oligopolistic shareholder. Accordingly, on January 11, 2016, the Defendant imposed and collected KRW 6,197,980 on the Plaintiff, totaling KRW 525,860, total amount of acquisition tax on the oligopolistic shareholder and special rural development tax, KRW 6,723

On April 4, 2016, a non-party company filed a lawsuit seeking cancellation of ownership transfer registration in the name of the Plaintiff, which was completed in the instant real estate, with the Gwangju District Court, to the effect that the ownership transfer registration in the name of the Plaintiff should be cancelled due to mistake (Seoul District Court Decision 2016Da507425). On July 5, 2016, the foregoing case was rendered a judgment of winning the Plaintiff as a non-litigation and became final and conclusive on July 22, 2016.

E. On August 12, 2016, the Plaintiff paid to the Defendant the instant real estate.

An application for local tax refund was filed to seek the refund of acquisition tax, etc. entered in the port.

F. The Defendant’s ground that, on August 17, 2016, as long as the Plaintiff acquired the instant real estate according to a normal real estate sales contract and completed the registration of ownership transfer, the already paid acquisition tax, etc. is not reasonable.