1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 8, 2016, the Plaintiff entered into a contract to purchase 2/11 shares jointly owned by C (hereinafter “instant land shares”) from D, a trustee in bankruptcy, for a price of KRW 2 million (hereinafter “instant sales contract”) among the 209 square meters of land B in Gangnam-gu Seoul Metropolitan Government, Gangnam-gu, Seoul, and obtained permission from the court regarding the instant sales contract on April 12, 2016.

B. On April 26, 2016, the Plaintiff reported and paid acquisition tax of KRW 953,040 calculated by applying the statutory standard price of the instant land shares to the Defendant as the tax base, and KRW 1,095,65,990, totaling KRW 95,300 for local education tax calculated based thereon and KRW 47,650 for special rural development tax and KRW 1,095,990 for rural development tax.

C. On July 18, 2016, the Plaintiff filed a claim for correction with the Defendant on the ground that “The instant sales contract was due to the sale by a trustee in bankruptcy based on the Debtor Rehabilitation and Bankruptcy Act, and thus, the Plaintiff’s acquisition of the instant land share constitutes acquisition by means of a public sale under Article 10(5)4 of the Local Tax Act. Therefore, the tax base of acquisition tax is not the current base value of KRW 23,826,00,000, not the actual transaction price, but the local education tax and special rural development tax should be reduced accordingly.”

On July 25, 2016, the Defendant rejected the Plaintiff’s request for correction on the ground that “public sale under the main sentence of Article 10(5) and 4 of the Local Tax Act is a sale and purchase based on the compulsory authority by a State agency or local government, and refers to sale and sale for realization of attached property under the National Tax Collection Act and the Local Tax Act, and an auction under the Civil Execution Act, etc., and voluntary sale by a trustee in bankruptcy is a private sale and purchase contract, and thus, does not constitute a public sale under the above Local Tax

(hereinafter “instant disposition”) e.

The plaintiff is dissatisfied with this and on August 1, 2016.