1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a company established on April 3, 2013 for the purpose of manufacturing and wholesale and retail business of important facts.

B. On May 2, 2013, the Plaintiff purchased a 1,621 square meters of land for B in Gwangju-si, and 1,621 square meters of land for C warehouse, and buildings thereon. On July 22, 2013, the Plaintiff extended 320 square meters of land for B factory in Gwangju-si on July 22, 2013.

(hereinafter referred to as “instant real estate” including both the above land, the above ground and the extended parts.

In acquiring the instant real estate, the Plaintiff is required to reduce acquisition tax under the main sentence of Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “former Restriction of Special Taxation Act”).

For the reason that the “business property acquired by the small and medium start-up venture enterprise within four years from the date of establishment to conduct the relevant business,” the said real estate was exempted respectively from acquisition tax of 106,277,320 won and special rural development tax of 21,254,460 won.

After the Defendant conducted a field investigation on the instant real estate on April 4, 2014, on the ground that the Plaintiff leased the instant real estate to D Co., Ltd. (hereinafter “D”) without using it directly for the pertinent business, the Defendant: (a) notified the Plaintiff, on May 23, 2014, that the acquisition tax, etc., which was exempted from the previous real estate, added to the acquisition tax, etc., which was exempted from the said real estate, constituted grounds for additional collection of acquisition tax under the proviso to Article 120(3) of the former Restriction of Special Taxation Act, should be imposed; and (b) notified the Plaintiff of the pre-announcement of taxation, 127,93,070 won of acquisition tax, local education tax, and special rural development tax

E. Accordingly, the Plaintiff filed a request for pre-assessment review with the Governor of the Gyeonggi-do, but the Governor of the Gyeonggi-do decided not to adopt the Plaintiff’s above claim on July 28, 2014. On July 31, 2014, the Defendant added acquisition tax to the Plaintiff’s additional tax up to that time, and KRW 139,133,250, principal tax of KRW 136,18,000.