1. The plaintiff's main claim is dismissed.

2. The acquisition tax, etc. assessed against the Plaintiff on November 7, 2017 is KRW 54,145,920.

1. Details of the disposition;

A. On January 5, 2016, B Co., Ltd. (hereinafter “B”) acquired the land of 11,572 square meters of Gumi-si (hereinafter “Cri-si”) as investment in kind, E forest land of 25,382 square meters, F forest land of 29,024 square meters, G forest of 59,504 square meters (hereinafter “each forest of this case”) from the Plaintiff, and filed a acquisition tax return with the Defendant on January 12, 2016.

In addition, Pursuant to Article 11 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same), B filed an application with the Defendant for exemption from acquisition tax of KRW 37,868,00 calculated by calculating the acquisition value as KRW 946,70,00 on the ground that each forest of this case was acquired by an agricultural corporation for use in farming.

Accordingly, on January 14, 2016, the defendant exempted the acquisition tax of 37,868,000 won under Article 183(2) of the former Restriction of Special Local Taxation Act.

B. On February 21, 2017, the Defendant collected acquisition tax of KRW 45,487,040, special rural development tax of KRW 1,895,670, local education tax of KRW 3,791,340, and KRW 51,174,050 from February 21, 2017, on the ground that B (ju) did not directly use forest land for the reported purpose by January 5, 2017, which was one year after the date of acquiring each forest land of this case.

C. However, on August 10, 2017, the Defendant: (a) designated the Plaintiff as the secondary taxpayer pursuant to Article 45 of the Framework Act on Local Taxes on the ground that the Plaintiff was the oligopolistic shareholder (94.98%) of the State B; and (b) notified the Plaintiff to pay acquisition tax of KRW 46,573,430 (i.e., the principal tax of KRW 43,203,580; KRW 3,369,850); (c) the special rural development tax of KRW 1,940,90 (i.e., the principal tax of KRW 1,80,500; KRW 140,400); and (d) the local education tax of KRW 3,881,01,010 (= KRW 3,601,010; KRW 2850).

(hereinafter “Initial taxation”). D.

On September 11, 2017, the Plaintiff filed an objection against the initial taxation disposition with the Gyeonggi-do Governor.

On November 3, 2017, the Governor of the Gyeonggi-do shall provide the plaintiff with "the defendant."