1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. In order to construct a child-care center building on September 30, 2013, the Plaintiff was exempted from acquisition tax, special tax for rural development, and local education tax by applying for exemption of acquisition tax, etc. to the Defendant on the same day, on the ground that the Plaintiff purchased real estate to establish and operate a child-care center pursuant to Article 19(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same).

On April 23, 2014 following the removal of the building on the instant land, the Plaintiff newly constructed a building for the elderly and children (child care centers; hereinafter “new building of this case”) on the instant land on April 23, 2014, and applied for exemption from acquisition tax, etc. on April 30, 2014 on the ground that it is real estate acquired to establish and operate a child care center pursuant to Article 19(1) of the former Restriction of Special Local Taxation Act to the Defendant for exemption from acquisition tax, special tax for rural development, and local education tax following the acquisition of new building of this case.

On May 7, 2014, the Plaintiff obtained authorization to change the location of the childcare center that it operated (hereinafter “child care center of this case”) to the new building of this case, and operated the child care center of this case at the new building of this case.

B. On February 1, 2016, the Plaintiff: (a) leased the instant new building to D, who is her husband; (b) from February 15, 2016 to February 15, 2020; (c) fixed monthly rent of KRW 4,00,000; and (d) on February 26, 2016, the Plaintiff obtained authorization to change the representative of the childcare center to himself/herself from the Plaintiff.

The defendant is the representative of the child-care center of this case when the plaintiff used the land and new building of this case directly for the child-care center.