1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. Reporting acquisition tax in this case and filing requests for correction;

A. The Plaintiff’s ownership transfer registration (sale as of March 16, 2014) in the Plaintiff’s name was completed as of April 4, 2002, when the Plaintiff’s ownership transfer registration (sale as of March 16, 2014) was completed on April 17, 2014, the Plaintiff’s forest B, 2,419 square meters and C forest land 78,857 square meters (hereinafter “instant land”). On the same day, an application for reduction and exemption of acquisition tax under Article 11(1) of the Restriction of Special Local Taxation Act was submitted to the Defendant on the same day.

The reason was that the Plaintiff, an agricultural corporation, falls under the real estate acquired within two years from the date of registration of incorporation to use in farming.

B. On April 30, 2014, the Plaintiff filed a voluntary report with respect to the instant land under the Plaintiff’s name on the grounds of cancellation of agreement on the 29th day of the same month after the registration of cancellation of transfer of ownership in the Plaintiff’s name was completed (No. 2-2), and on May 28, 2014, acquisition tax of 91,200,000, local education tax of 9,120,000, special rural development tax of 4,560,000 (hereinafter collectively referred to as “the instant acquisition tax, etc.”) was submitted to the Defendant.

(B) No. 3. On the same day, the Defendant issued a “payment slip and receipt” (hereinafter “payment slip”) on the same day.

Although the tax amount and tax base of the acquisition tax, etc. of the same amount as the above voluntary declaration document, and the tax return and payment period as of June 16, 2014 were stated, there was no indication as the name of its preparation.

C. After that, on August 1, 2014, the Plaintiff filed a claim for correction to the Defendant for revocation of the entire amount of the acquisition tax, etc. of this case.

(A) The registration of the transfer of ownership and the cancellation thereof in the name of the Plaintiff for the instant land, and the subsequent voluntary report, including the acquisition tax, are all based on the document that was forged or altered, and there is no relationship with the Plaintiff.