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 December 6, 2012, the Plaintiff newly constructed a 1st floor, 167.31 square meters, 2nd floor, and 135.06 square meters, on the ground of 769 square meters in Gyeyang-gu, Gyeyang-gu, Seoyang-gu and 109 square meters in the same C, the Plaintiff changed the category of the land in the above B and Dong C on the 12th day of the same month, and combined the building in the name of the Plaintiff on January 17, 2013, and registered the preservation of ownership on the instant building on the 22th day of the same month.

B. Meanwhile, on January 11, 2013, the Plaintiff reported and paid KRW 12,810,980 to the Defendant for the new construction of the instant building and the change of land category of the instant building site, as acquisition tax, agricultural special tax, local education tax, etc.

C. On October 16, 2013, the Defendant imposed acquisition tax of KRW 51,054,440, and farmland special tax of KRW 4302,490 on the ground that the site area of the instant building exceeds 662 square meters, and the value of the instant building exceeds KRW 90,000,000,000,000,000,000 won, and the instant building and its value exceeds KRW 600 million pursuant to Article 28(4)2 of the Enforcement Decree of the Local Tax Act, on the Plaintiff, pursuant to Article 13(5) of the Local Tax Act (hereinafter “instant disposition”).

[Ground of recognition] Evidence Nos. 1, 2, Eul's Evidence No. 1, and the purport of the whole pleadings

2. To make entries in the attached statutes concerned;

3. The plaintiff's assertion

A. The instant building is installed separately with the entrance of the first and second floor, and the first floor was leased to D, so the instant building is a multi-family house with the first and second floor divided. Although the entire building of this case cannot be seen as one building, the Defendant considered the entire building of this case as one building and disposed of the instant building.

B. The Defendant deemed the marina Party of the instant building as the site for the instant building and disposed of the instant building. Since the said marina Party is used by the Plaintiff for the purpose of small cultivation, it cannot be deemed as the site for the instant building.

4...