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 June 20, 2012, the Plaintiff, the overconcentration control region under the Seoul Metropolitan Area Readjustment Planning Act (hereinafter referred to as “large city”), was established for the purpose of manufacturing electronic parts, etc. (the location of its main office was changed to Seo-gu, Incheon) and obtained confirmation from the Small and Medium Business Corporation under the Act on Special Measures for the Development of Venture Businesses on June 5, 2014. On September 30, 2015, the Plaintiff purchased land for 1,090.5 square meters for land in Seo-gu, Incheon and 2,036.79 square meters for factories (hereinafter referred to as “instant real estate”, including land and buildings), located in a large city, and completed the registration of ownership transfer during the voluntary auction procedure.

B. The Plaintiff filed an application for reduction or exemption of acquisition tax, etc. on the instant real estate on the ground that the instant real estate was acquired for the purpose of directly using it for the business of operating an urban-type factory, which is an urban-type business among large cities under Article 26(1)16 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 28211, Jul. 26, 2017; hereinafter the same). On the other hand, the Plaintiff filed an application for reduction or exemption of acquisition tax, etc. on the instant real estate on the ground that the acquisition of the instant real estate constitutes a business property within four years from the date of establishment of a small or medium venture enterprise and constitutes grounds for reduction or exemption of acquisition tax, and the Defendant deemed the Plaintiff’s acquisition of the instant real estate to constitute acquisition tax exemption of KRW 80,848,020,00 from the date of establishment of the relevant venture enterprise, which is the grounds for exemption of acquisition tax prescribed in the main sentence of Article 120(3) of the former Restriction of Special Taxation Act (amended by Act).

Local education tax shall be exempted.