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 August 8, 2014, the Plaintiff is a corporation established for the purpose of the plastic tank manufacturing business, plastic container manufacturing business, etc., and is located in the Masi-si Party B.

B. From December 26, 2014 to June 19, 2017, the Plaintiff reported and paid KRW 129,525,340,00 to the Defendant, including acquisition tax, by acquiring land, etc. (specific details are as stated in attached Form 1; hereinafter the same shall apply); and

C. On August 7, 2017, the Plaintiff filed a request for correction to the Defendant for refund of acquisition tax, etc. already paid on the ground that the acquisition of the instant real estate constitutes a business property acquired by a small or medium start-up start-up enterprise exempt from acquisition tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same).

In regard to this, the Defendant: (a) deemed that the Plaintiff’s establishment constitutes “cases where it is difficult to deem that a new business is commenced for the first time, such as business expansion or addition of other types of business;” and (b) rendered a disposition to refuse the said request for correction on October 18, 2017 (hereinafter “instant disposition”).

E. The Plaintiff dissatisfied with the instant disposition and filed an objection with the Governor of the Gyeonggi-do on December 29, 2017, but the Governor of the Gyeonggi-do dismissed the application on January 24, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1, 3 through 5 (including virtual number; hereinafter the same shall apply), Eul evidence 1, the purport of the whole pleadings

2. The plaintiff's assertion

A. Article 6(6)4 of the former Restriction of Special Taxation Act provides that a small or medium start-up enterprise’s income tax and corporate tax shall not apply to the exemption of acquisition tax, etc., which is a local tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act, so the instant disposition based thereon shall be governed by legal reservation.