1. The Defendant’s acquisition tax of KRW 109,718,700 against the Plaintiff on August 31, 2015 and the local education tax of KRW 10,209,610, respectively.

1. Details of the disposition;

A. The Plaintiff is a company established on January 24, 201 for the purpose of medical devices, precise machinery manufacturing, wholesale and retail business, etc.

B. On May 25, 201, the Plaintiff was exempted from acquisition tax, etc. pursuant to Articles 6 and 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) on the same day, “B” was divided into “C” and “D” on April 28, 2014.

C. Meanwhile, the Plaintiff newly constructed a 563.2 square meters of a 2-dong general steel structure, and a 1-dong general steel structure, and a 326.4 square meters of a 326.4 square meters of a single-story factory (hereinafter “instant building”) on the instant land, and obtained approval for use of the building on October 7, 2013, and completed registration of preservation of ownership on November 19, 2013.

On June 30, 2015, the Cheongju Mayor confirmed that the Plaintiff did not directly use the pertinent land for the relevant business without good cause within two years from the date of acquisition of the instant land, and on July 9, 2015, the Cheongju Mayor notified the Plaintiff of the prior notice of taxation that the Plaintiff would collect 25,049,150 won from the special rural development tax by reducing acquisition tax, etc. in accordance with the aforementioned provision because the instant land falls under the subject of reduction and exemption provisions for industrial complexes, etc. under Article 78 (4) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same shall apply) but the Plaintiff demanded the return of the relevant documents under Article 78 (4) of the former Restriction of Special Local Taxation Act, which did not apply to the Plaintiff on July 16, 2015.