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 May 25, 2017, the Plaintiff acquired an unauthorized house located in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant unauthorized house”) and reported the said day’s tax base as KRW 90 million, tax rate of KRW 40/1,000 (hereinafter “non-farmland”) and KRW 3.6 million, acquisition tax of KRW 3.6 million, and local education tax of KRW 3.6 million.

B. The instant unauthorized housing was constructed around June 20, 1970.

This case's unauthorized Housing is used for residential purpose, and is registered in the defendant's unauthorized Building Management Register.

C. On July 20, 2017, the Plaintiff filed a claim for rectification on the ground that the acquisition of the instant unauthorized house constitutes a case where a house was acquired due to an onerous transaction as prescribed by Article 11(1)8 of the Local Tax Act, and thus, the tax rate of 10/1,000 should be applied.

On July 24, 2017, the Defendant rejected the Plaintiff’s claim for correction on the ground that the instant unauthorized house cannot be deemed as subject to Article 11(1)8 of the Local Tax Act.

(hereinafter “Disposition in this case”). . [Ground for recognition] The fact that there is no dispute, entry of evidence Nos. 2, 3 and 4, and 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 gist of the Plaintiff’s assertion is the building as completed at the time of promulgation of the former Act on Special Measures for the Readjustment of Specific Buildings (amended by Act No. 3533, Dec. 31, 1981; hereinafter “former Act on Special Measures for the Readjustment of Specific Buildings”).

The instant unauthorized housing is a legitimate housing subject to the protection of the law because it can exercise free ownership because it is registered on the unauthorized Building Management Register prepared by the head of the Gu in accordance with the above law and can be registered on the Unauthorized Building Management Register if ownership is changed due to sale, etc.

Therefore, the acquisition of this case's unauthorized housing is a acquisition of housing based on a commercial transaction, and Article 11 of the Local Tax Act is stipulated.