1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. On June 7, 2012, the Plaintiff is a company established with the objective business of manufacturing automobile parts, manufacturing industry for industrial knives, gold-type manufacturing, and metal presses processing business, etc.

B. On July 10, 2012, the Plaintiff purchased a 11,570.5 square meters of land for factory in Gwangju-gu, Gwangju-gu and its ground factory building (hereinafter “instant real estate”) from wooden Domination Co., Ltd. and completed the registration of ownership transfer on September 4, 2012.

C. On September 4, 2012, the Plaintiff filed an application for reduction or exemption of acquisition tax, local education tax, and special rural development tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) on the ground that the instant real estate constitutes business property acquired to operate the Plaintiff’s business as a small or medium start-up start-up enterprise, and the Defendant reduced or exempted the said acquisition tax

On June 11, 2015, the Defendant conducted a local tax investigation against the Plaintiff on March 2015, and notified the Plaintiff of the reason for additional collection to the effect that it is difficult to deem that a new business is commenced for the first time, such as where the business is expanded or any other business is added, etc., as it has business relevance and continuity with the existing corporation.

E. Accordingly, the Plaintiff filed a request for pre-assessment review with the Gwangju Metropolitan City Mayor on July 9, 2015, but the Gwangju Metropolitan City Mayor did not adopt the said request for review on August 26, 2015.

F. On September 15, 2015, the Defendant imposed acquisition tax of KRW 285,456,00 (including additional taxes), local education tax of KRW 26,645,600 (including additional taxes), and special rural development tax of KRW 12,372,80 (including additional taxes), as shown in attached Table 1, on the Plaintiff.

(hereinafter referred to as “instant disposition”). 【The ground for recognition” does not exist, and includes Gap’s certificate Nos. 1 through 5, but does not exceed hereinafter.