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 August 29, 2013, the Plaintiff acquired from the Korea Land Trust Co., Ltd. (hereinafter “instant real estate”) the Gangnam-gu Seoul Land and the 6th underground floors above, and the 14th ground level buildings above (hereinafter “instant real estate”).

On the same day, high-class recreation center located on the 12th and 13th floor of the building (hereinafter “instant building”) reported and paid acquisition tax, 2,419,816,100 won, including the fact that the purpose of use is changed to the hotel guest room within 30 days from the date of acquisition, with respect to the remainder of the building except for entertainment taverns from the 1st to the 3rd floor, for acquisition tax, 2,128,32,320 won, local education tax, 157,301,120 won, and special rural development tax, 134,182,660 won.

B. On November 18, 2013, the Defendant issued a revised notice of KRW 374,126,590, total of KRW 34,077,890, and KRW 408,204,480, by applying a heavy taxation rate to the Plaintiff on the ground that the Plaintiff did not change the building portion of the instant case into a use other than a high-class recreation center.

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap’s evidence Nos. 1 through 3, the purport of the whole pleadings.

2. To make entries in the attached statutes concerned;

3. Whether the instant disposition is lawful

A. Article 13(5)4 of the Local Tax Act provides that acquisition tax for the acquisition of a high-class recreation center shall be calculated by applying a heavy taxation rate, and the proviso to subparagraph 4 of the same Article provides that “Provided, That this shall not apply where a building for a high-class recreation center is used for any purpose other than that for a high-class recreation center or construction work for the purpose of using it for any purpose other than that for a high-class recreation center is commenced within 30 days from the date of its acquisition.” The legislative purport of the provision on heavy taxation for a high-class recreation center is to restrain the distribution of definite consumption facilities, and it is intended for the Corporation to change or alter its use within 30 days.