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 December 30, 2013, the Daegu Metropolitan City Mayor: (a) designated and publicly announced “C renovation project district” as follows pursuant to Articles 39-2 and 39-3 of the former Industrial Sites and Development Act (amended by Act No. 12980, Jan. 6, 2014; hereinafter “Industrial Sites Act”); and (b) publicly announced topographic drawings for the following pursuant to Article 8 of the Framework Act on the Regulation of Land Use and Land Use and Article 7 of the Enforcement Decree of the same Act:

(hereinafter “C renovation project” is referred to as “instant project. A general industrial complex of the type of industrial complex to be deemed as a renovation project district to be designated from 2009 to 2021 as a method of expropriation and use (an order to expand infrastructure) of a renovation project operator of a renovation project of 1,678,885 square meters of the location and area of the renovation project district and the period for implementation of the Daegu-gu Seoul Metropolitan City Mayor (Scheduled for Metropolitan City Mayor) of the operator

B. The 335.9 square meters (hereinafter “instant land”) were included in the instant project district, and the instant project district was publicly announced as a supporting facility site from the topographical map related to the instant project.

C. On June 11, 2014, the Plaintiff, along with F, completed the registration of transfer of ownership with respect to shares of 1/2 of the instant land on the grounds of sale as of May 24, 2014. The Plaintiff reported and paid the Defendant a total of KRW 21,400,000,000, the acquisition tax of the instant land, special rural development tax, and KRW 1,070,000, the local education tax 2,140,000, and KRW 25,610,000,000, on the ground that the instant land is a real estate designated and publicly notified as a renovation project district under the Industrial Sites Act, sought for the reduction or exemption of acquisition tax of KRW 21,40,00,00 pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014; hereinafter the same).

At the time, the renovation implementation plan for the instant project was not formulated, and there was no detailed list of real estate, such as the land to be expropriated and used as the instant project.

On July 25, 2014, the Plaintiff, along with F, is 229.2 square meters of the factory building on the instant land.