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 October 8, 2012, the Plaintiff was a corporation established with the business of the captain’s product manufacturing industry, machinery, plant manufacturing industry, etc. as its objective business. On October 16, 2012, the Plaintiff filed an application for approval of a business establishment plan under Article 33 of the former Support for Small and Medium Enterprise Establishment Act (amended by Act No. 1209, Aug. 6, 2013; hereinafter the same) with the Defendant as “business of manufacturing structural metal products and metal structures,” and the Defendant notified the Plaintiff that the establishment of the Plaintiff constituted a small and medium business establishment on October 24, 2012.

B. On the other hand, on October 31, 2012, the Plaintiff acquired the land 11,360 square meters in Changwon-si Co., Ltd. (hereinafter “B”) and 4298.87 square meters in factories on the land (land value: 2.3 billion won, building value: 1.3 billion won), machinery and apparatus value (70 million won: 760 million won) from Changwon-si Co., Ltd. (hereinafter “B”).

(hereinafter referred to as "property of this case" in total of the above real estate and articles.

The Plaintiff filed an application for reduction or exemption of acquisition tax, etc. pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) on the ground that the instant assets constitute business property acquired to run the Plaintiff’s business as a small or medium start-up start-up enterprise, and the Defendant exempted the Plaintiff from acquisition tax, special rural development tax, and local education tax, and reduced or exempted 50/100 of property tax on land and buildings.

After that, according to the result of the tax investigation into the Plaintiff at Changwon-si, the Defendant: (a) on October 10, 2014, on the ground that “the Plaintiff constitutes a small or medium start-up enterprise with the same type of business by acquiring the assets used in the previous business, and thus does not constitute a small or medium start-up enterprise with the same type of business; (b) acquisition tax shall not be imposed on the Plaintiff on October 10, 2014; and (c) local education tax shall be imposed (including additional tax) and KRW 19,34