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 February 26, 2016, the Plaintiff acquired the Plaintiff’s real estate and the Plaintiff’s payment of acquisition tax, at a voluntary auction procedure, 1/2 shares of land and 3 lots of land (hereinafter “instant real estate”). On the same day, Article 11(1)7(b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) regarding the instant real estate acquisition to the Defendant.

The total of KRW 61,600,000, KRW 3,080,00 for special rural development tax, and KRW 6,160,00 for local education tax, which is calculated by applying the tax rate (40/1,000), was reported and paid KRW 70,840,00 for acquisition tax.

B. On February 18, 2019, the Plaintiff filed a claim for correction and the Defendant’s refusal disposition with the Defendant to the effect that “the acquisition of the instant real estate by auction constitutes original acquisition and thus ought to be subject to the tax rate under Article 11(1)3 of the former Local Tax Act (28/1,000),” but the Defendant rejected the claim to the effect that “the acquisition by auction shall be deemed the acquisition by succession” on March 8, 2019.

(hereinafter “instant rejection disposition”). [Grounds for recognition] A1-4, the purport of the entire pleadings

2. Whether the rejection disposition of this case is illegal

A. Since the Plaintiff’s acquisition of real estate by auction procedure constitutes original acquisition, the tax rate under Article 11(1)3 of the former Local Tax Act shall apply.

Nevertheless, the rejection disposition of this case which rejected the plaintiff's request for correction by deeming the plaintiff's acquisition by succession to real estate of this case as illegal.

(b) as shown in the attached Form of the relevant statutes.

C. It is reasonable to view that the acquisition of the instant real estate through the auction by the Plaintiff constitutes the acquisition by succession, not the original acquisition.

Specific reasons are as follows.

In 1 auction, the state is going through the realization of the debtor's property, and the debtor who is the owner is not involved in the buyer's decision-making process.