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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is an agricultural company established on October 11, 201 for the purpose of running a business related to agriculture, such as growing and selling mushroom plants.
B. On February 8, 2012, the Plaintiff purchased A Forest Land 19,750 square meters and B Forest Land 7,557 square meters (hereinafter collectively referred to as “instant land”) at KRW 420,000,000 and completed the registration of ownership transfer.
C. As to the land of this case, the Plaintiff was exempted from acquisition tax on the ground that it constitutes “real estate acquired by an agricultural corporation within two years from the date of registration of incorporation to use in farming” under Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter the same).
In addition, 50/100 of acquisition tax was reduced on the land of this case on the ground that it constitutes “real estate acquired by an agricultural corporation to use directly for farming, distribution, and processing” under Article 11(2) of the former Restriction of Special Local Taxation Act.
E. After that, the Defendant: (a) conducted a fact-finding survey on the non-taxable, reduced and exempted real estate for the Plaintiff; (b) deemed that the Plaintiff did not directly use it for the pertinent purpose without justifiable grounds until one year after the date of acquisition of land 1 and 2;
F. On October 1, 2015, the Defendant imposed acquisition tax, etc. (i.e., acquisition tax of KRW 2,311,590 (i., acquisition tax of KRW 2,046,130, acquisition tax of KRW 176,980), and acquisition tax, etc. of KRW 11,478,020 on the land of KRW 1 on November 1, 2015 (i.e., acquisition tax of KRW 10,158,720, acquisition tax of KRW 879,540, special rural education tax of KRW 879,540, rural education tax of KRW 879,540) on the Plaintiff (i.e., total KRW 13,789,610, and KRW 439,760, Nov. 1, 2015).
G. The Plaintiff, who is dissatisfied with the instant disposition, filed an objection with the Gyeongnam-do Governor, but the Gyeongnam-do Governor dismissed on March 10, 2016.