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 housing redevelopment and rearrangement project partnership that obtained authorization from the Defendant to implement the “A Housing Redevelopment and Improvement Project” for the Dongdaemun-gu Seoul Dongdaemun-gu Seoul Housing Redevelopment and Development Project (hereinafter “instant project”).

B. On February 23, 2017, the Plaintiff obtained an amendment to the management and disposal plan from the Defendant to supply a total of 90 households, including 349 units of land owners, etc., 374 units of general sale, 3 units of withheld facilities, 174 units of rental housing (hereinafter “instant rental housing”) according to the instant project.

C. On July 5, 2018, the Plaintiff concluded a sales contract with Seoul Special Metropolitan City to sell 149 households among the instant rental housing for KRW 21,188,348,000, and on July 10, 2018, the Plaintiff concluded a sales contract to sell 25 households among the instant rental housing for KRW 3,143,417,00.

On June 18, 2019, the Plaintiff obtained authorization for completion of multi-family housing including the instant rental housing.

E. On July 29, 2019, the Defendant imposed acquisition tax on the Plaintiff on the instant rental housing, KRW 186,715,460, local education tax, KRW 10,69,450, special rural development tax, and KRW 298,260 (hereinafter “instant disposition”).

[Reasons for Recognition] Unsatisfy, Gap's statements (if there are additional numbers, including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant rental house constitutes a land allotted by the authorities in recompense for development outlay or a reserved land stipulated in Article 74(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 16865, Jan. 15, 2020; hereinafter the same) and thus, should be exempted from acquisition tax

The disposition of this case, which was taken on a different premise, is unlawful due to serious and apparent defects, and thus, the revocation of the disposition of this case and the confirmation of invalidity of the disposition of this case are primarily sought.

(b) as shown in the attached Form of the relevant statutes;

C. Determination 1.