1. Acquisition tax of 13,068,190 won, special rural development tax of 845,680 won, and local education tax of 599, which the Defendant paid to the Plaintiff on October 23, 2017.

1. Details of the disposition;

A. The Plaintiff is a local agricultural cooperative established under the Agricultural Cooperatives Act for the purpose of increasing the economic, social, and cultural status of the members of the agricultural cooperative.

B. In order to use it as a gas station on November 26, 2012, the Plaintiff acquired a building of 108 square meters and an oil tank of 83 square meters in Gyeong-gun, Chungcheongnam-do (hereinafter “instant gas station”). The Plaintiff was exempted from acquisition tax, special rural development tax, and local education tax (hereinafter “acquisition tax, etc.”) on the ground that the Plaintiff acquired the gas station in this case’s “for direct use in milk business” pursuant to Article 14(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter “former Restriction of Special Local Taxation Act”).

C. However, on August 7, 2017, the Defendant issued a prior notice of taxation that the Plaintiff would impose acquisition tax, etc. exempted pursuant to Article 94 subparag. 1 of the former Restriction of Special Local Taxation Act on the ground that the Plaintiff’s operation of the instant gas station does not constitute the Plaintiff’s inherent business.

The Plaintiff filed a request for pre-assessment review on the aforementioned pre-assessment of taxation with the Gyeongnam-do Governor pursuant to Article 88 of the Framework Act on Local Taxes, but received non-adopted decision on October 12, 2017.

E. On October 23, 2017, the Defendant issued a disposition imposing acquisition tax of KRW 13,068,190, special rural development tax of KRW 845,680, and local education tax of KRW 59,350 (hereinafter “instant disposition”).

【Ground of recognition】 The fact that there has been no dispute, each entry of Gap's 1 through 4 (including virtual number) and the purport of whole pleading

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. The parties' assertion

A. The Plaintiff’s assertion that the Plaintiff’s operation of the instant gas station is for the convenience of its members, who are farmers, and thus, it shall be deemed as included in the Plaintiff’s unique duties. Accordingly, the instant disposition should be revoked in an unlawful manner.

(b).