1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation established on February 14, 2014 for the purpose of comprehensive automobile maintenance business, etc.

B. On February 19, 2014, the Plaintiff registered the type of business as a comprehensive motor vehicle maintenance business, manufacturing business, wholesale and retail business, and category of business as a motor vehicle comprehensive maintenance business, painting and board, and motor vehicle parts. On July 2017, the Plaintiff was issued a motor vehicle management business registration certificate from the Defendant as a comprehensive motor vehicle maintenance business.

C. On May 10, 2016, the Plaintiff completed the registration of transfer of ownership with respect to the land B, and 146.3 square meters (hereinafter “instant land”). On the same day, the Plaintiff filed an application with the Defendant for reduction or exemption of acquisition tax under Article 58-3 of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015) on the premise that the Plaintiff is a small and medium enterprise that became a main business in the manufacturing industry. Accordingly, the Defendant notified the Plaintiff that acquisition tax of KRW 80,000 shall be reduced or exempted pursuant to the said provision.

On June 2017, the Plaintiff newly constructed a building on the instant land and obtained approval for use (the registration of initial ownership was made on July 12, 2017; hereinafter “instant building”), and on July 11, 2017, the Plaintiff applied for reduction or exemption of acquisition tax pursuant to Article 58-3 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016) with the purport that the Plaintiff is a plan to engage in the business of manufacturing transportation machinery and appliances, printing, painting, special funeral, and parts manufacturing in the instant building, and the Defendant notified the Defendant of reduction or exemption of acquisition tax of KRW 11,270,000,000 for the said building on July 12, 2017.

E. On January 11, 2018, the Defendant determined that the Plaintiff’s use of the instant land and building for the purpose of service business, not manufacturing business, constitutes grounds for additional collection of the reduced or exempted tax amount, and issued a disposition imposing the Plaintiff’s claim (hereinafter “instant disposition”).

F. The Plaintiff’s instant case to the Tax Tribunal on February 27, 2018.