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 January 12, 2015, the Plaintiff: (a) made the place of business Kimhae-si B a trade name as “C”; (b) registered the type of business as an electrical design service business; and (c) on April 12, 2018, the Plaintiff acquired a factory site of 400 square meters (hereinafter “instant land”); and (d) reported and paid acquisition tax on the said land as KRW 17,424,00,00, local education tax, KRW 1,742,40, and special rural development tax, KRW 871,200.

B. On April 12, 2018, the Plaintiff filed a claim for rectification against the Defendant on the ground that “The instant land constitutes real estate acquired by a small or medium start-up start-up enterprise as prescribed by Article 58-3(1) of the Restriction of Special Local Taxation Act (amended by Act No. 16041, Dec. 24, 2018; hereinafter the same) within four years from the date of establishment to conduct the relevant business.” However, on May 2, 2018, the Defendant issued a claim for rectification against the acquisition tax, etc. on the ground that “the Plaintiff does not constitute a category of business eligible for reduction or exemption of small or medium start-up enterprises at the time of establishment and constitutes a case where it is difficult to deem that a new business is first commenced, such as the addition of other types of business.”

C. On May 31, 2018, the Plaintiff appealed and filed an appeal with the Tax Tribunal. However, the judgment dismissing the Plaintiff’s claim was rendered on September 20, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff asserted that he/she had his/her business registered as the manufacturing business of the panel from the date of the first business registration date to the date of the first business registration date. However, from the tax office to the above B, the said B could not allow the registration of the manufacturing business in duplicate due to the relationship with another manufacturing business place, and only recommended the electrical design service business operator and made the business registration accordingly, and actually carried out the manufacturing business of the electric panel from the time of the registration of the business operator on January 12, 2015, and at least on October 15, 2015, Kimhae-si