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 March 5, 2007, the Plaintiff purchased on March 5, 2007 and completed the registration of ownership transfer on April 17, 2007, a sum of 3,320 square meters (hereinafter “instant land”) in aggregate on five parcels, including 726-4 land in Newcheon-ri, 726-4, and purchased on March 5, 2007.

B. The Plaintiff newly constructed a factory building with a total floor area of 2,881.9 square meters on the instant land (hereinafter “instant building”) and completed registration of ownership preservation on June 1, 2010.

C. Pursuant to Articles 119(3) and 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same), the Plaintiff was exempted from acquisition tax, special rural development tax, registration tax, and local education tax on the instant land and buildings on the ground that it is a business property acquired by a small or medium start-up enterprise to operate the relevant business.

As a result of an on-site investigation conducted on July 10, 2012, the Defendant confirmed that the Plaintiff had not used the instant land and buildings for the intended project within two years from the acquisition date, and imposed acquisition tax of KRW 68,068,050, special rural development tax of KRW 680,806,760, registration tax of KRW 45,258,810, and local education tax of KRW 8,431,580 (including additional tax) which was reduced to the Plaintiff on September 12, 2012.

(hereinafter “Disposition in this case”). 【No dispute exists, Party A’s evidence Nos. 1 through 4, Party A’s evidence No. 41-1, Party B’s evidence No. 41, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. Plaintiff 1) After acquiring the instant land on March 30, 2007, the Plaintiff produced products on the instant land from June 2007, after leaving the household building (tent). On November 2009, the first floor of the instant building was completed, and used for business purposes. On November 25, 201, the instant building was leased to the Seojin Industry Co., Ltd. (hereinafter “Seojin Industry”).

Therefore, the Plaintiff’s land from June 2007 to its intended business.