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 30, 201, the Plaintiff acquired 4,000 square meters in B, Gwangju Mine-gu (hereinafter “instant land”). On March 19, 2012, the Plaintiff changed the land category of the instant land into land for factory, and newly constructed a factory building with a total floor area of 492 square meters on that ground (hereinafter “instant building”).

B. Based on Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 10901, Jul. 25, 2011; hereinafter “former Restriction of Special Taxation Act”), the Plaintiff applied for the acquisition of the instant land on August 31, 201, with respect to the new construction of the instant building on March 22, 2012, on March 22, 2012, upon filing a separate acquisition tax return on the change of land category on March 22, 2012.

C. The Defendant was exempted from acquisition tax (acquisition tax following the acquisition of the instant land and the change of land category, and acquisition tax on the instant building), and was exempted from property tax, etc. from the tax year 2012 to the tax year 2016.

As a result of the inspection of the actual state of use of the instant land and buildings on March 16, 2017, the Defendant: (a) deemed that the Plaintiff did not directly use 2,60 square meters of the instant land for business or business; (b) pursuant to the proviso to Article 120(3) of the former Restriction of Special Taxation Act, the Defendant imposed and collected imposition of KRW 23,766,410 of acquisition tax, KRW 1,352,350 of local education tax, KRW 1,627,280 of special rural development tax, KRW 5,946,220 of property tax, KRW 20 of the instant land.

(hereinafter “instant disposition”) e.

On July 3, 2017, the Plaintiff filed an appeal with the Tax Tribunal on July 3, 2017, but the Tax Tribunal dismissed the appeal on November 15, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff alleged that the whole land of this case was implemented the procedure such as the business start-up business approval.