1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of the court of first instance is that of the court of first instance, except for the dismissal of some of the reasons for the judgment of the court of first instance and the addition of the judgment under paragraph (2) as follows, and thus, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the

The "(approval Date of Use)" of 7 pages 7 shall be added after March 18, 2013.

The 5th parallel 13th parallel to 20th parallel parallel shall be as follows:

6) The Plaintiff asserts that: (a) the Plaintiff had a land category change due to the change of the previous owner’s land category before acquiring the second land; and (b) thereafter, the Plaintiff did not meet the requirements for imposition of deemed acquisition tax since it did not have made capital expenditures for the change of land category of the second land; (c) however, the instant disposition is based on the change of usage by being used as a parking lot for industrial buildings and as a site for commercial buildings due to the new construction of a building; (d) the Plaintiff’s acquisition of the second land is based on de facto land category change, not before acquiring the second land; and (e) the acquisition price of the second land was lower than KRW 1.4,30,000 per square meter, which is the officially assessed individual land price at that time; and (e) it is difficult to deem that the land category change was already made prior to the Plaintiff’s acquisition; and (e) Article 67(1) of the Enforcement Decree of the former Enforcement Decree of the Land Survey Act provides for the change of land category and land category as well as “where the use of land is changed” under Article 17 of the Enforcement Decree.

(b).