1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The issues of the instant case and the judgment of the court of first instance

A. The key issue of the instant case is that the Plaintiff purchased from C (hereinafter “B”) who operated B on January 17, 201, D land for factory in Busan-gun and 2,392 square meters and 1,902.8 square meters, 2,902, Dong-dong (hereinafter “instant real estate” in total, and facilities for settlement incidental to the instant real estate (hereinafter collectively referred to as “instant real estate, etc.”) in price 2,320,000 won, and completed the registration of ownership transfer as to the instant real estate on March 10, 201 in the name of the Plaintiff.

On September 12, 2013, the Defendant: (a) issued each disposition imposing acquisition tax on the Plaintiff; (b) the instant real estate, etc. on the ground that it constitutes “where a small or medium start-up start-up enterprise acquires or purchases assets used for the previous business; and (c) carries out the same kind of business” under Article 6(6)1 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Special Act”); and (c) thus, it cannot be deemed as property for business purposes of the small or medium start-up enterprise; and (d) accordingly, it issued each disposition imposing acquisition tax on the Plaintiff on the ground that it is not subject to exemption from acquisition tax, etc. under Article 120(3) of the former Special Act on the Control of Special Taxation (hereinafter “instant disposition”).

The issue of this case is whether the plaintiff's business and B's business correspond to "the same kind of business" as provided by Article 6 (6) 1 of the former Act, and it is a question whether to determine whether they have only formal descriptions in corporate register, business registration, and factory registration certificate or to determine them according to the actual contents of the business actually operated.

B. The court of first instance determined as follows.

The legal provision of this case provides that "a small or medium start-up enterprise shall acquire or purchase assets used for the previous business and operate the same type of business."