1. Acquisition tax of KRW 118,705,840 (including additional taxes) imposed on the Plaintiff on December 9, 2016, and local education tax of KRW 6,783.

1. Details of the disposition;

A. On April 9, 2014, the Plaintiff newly built an apartment house (1,136 households, hereinafter “instant apartment house”) on the ground B, Kimpo-si, Kimpo-si, and acquired the ownership thereof. On May 28, 2014, the Plaintiff reported and paid acquisition tax amounting to KRW 4,003,131,190, and local education tax amounting to KRW 228,750,350, and special rural development tax amounting to KRW 136,836,080,080, based on the acquisition value of the instant apartment as the tax base.

B. On December 11, 2015, the Ministry of the Interior rendered authoritative interpretation that charges for school sites paid in the course of acquiring real estate constitutes acquisition prices that constitute the tax base for acquisition tax provided by Article 18(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25751, Nov. 19, 2014; hereinafter the same shall apply) (hereinafter “instant authoritative interpretation”).

C. On December 9, 2016, the Defendant confirmed that the Plaintiff omitted charges of KRW 3,327,181,560 of the school site charges from the acquisition price of the instant apartment, and issued an imposition and collection notice on the Plaintiff on the acquisition tax of KRW 118,705,840 (including additional taxes), local education tax of KRW 6,783,190 (including additional taxes), and special rural development tax of KRW 4,057,630 (including additional taxes) calculated with the tax base of KRW 3,327,181,560.

[Grounds for recognition] Evidence Nos. 1, 1, 2, and 1, 2, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion 1) The charge for school site is not the object of acquisition (the cost for school site is the cost to be borne for the sale of multi-family housing and the cost to be borne for the acquisition of multi-family housing.

In addition, the acquisition price which serves as the tax base for acquisition tax shall be determined before the cause of payment occurs or determined on the basis of the time of acquisition, and the school site charges shall be imposed after the sale price of multi-family housing is concluded based on the sale price of multi-family housing, so the cause of payment cannot be generated or determined before