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 legal entity established on October 8, 2014 for the purpose of the Convention Industry, the wedding hall business, and the general restaurant business.

B. On February 26, 2015, the Plaintiff acquired a building of 83-106 large scale 3,399 square meters (hereinafter “instant land”) on the said land on December 28, 2015, and newly constructed a building of 1st and 3rd floor above the said land on December 28, 2015 (hereinafter “instant building”).

C. The Plaintiff, who is a small or medium start-up start-up enterprise, acquired the instant land and buildings within four years from the date of establishment to conduct the relevant business, and filed an application for reduction or exemption of acquisition tax, etc. pursuant to Article 58-3(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply) and Article 14 of the Addenda of the same Act.

On March 26, 2016, the Defendant confirmed on March 26, 2016 that the Plaintiff used the third floor of the instant building as a wedding place, not a restaurant that is a type of business eligible for application for reduction, and on March 29, 2016, issued a prior notice of taxation that the Plaintiff imposed reduced or exempted acquisition tax on the third floor pursuant to the proviso to Article 58-3(1) of the former Restriction

E. On April 7, 2016, the Plaintiff filed a request for pre-assessment review with the Local Tax Deliberative Committee, Gyeongnam-do, but was non-adopted on May 12, 2016.

F. On May 17, 2016, the Defendant imposed acquisition tax of KRW 187,267,690, local education tax of KRW 12,104,450, and special rural development tax of KRW 9,712,110 on the Plaintiff.

(hereinafter referred to as the "disposition of this case"). . [Grounds for recognition] without dispute, Gap's statements in Gap's 1 through 3, Eul's 1 through 6, and Eul's evidence (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings.

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The Plaintiff’s assertion holds a variety of meetings or annual meetings based on the operation of a large-scale congested restaurant in the instant building, and the wedding events are held.