1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a national university corporation established under the former Act on the Establishment and Management of Seoul National University (amended by Act No. 11690, Mar. 23, 2013; hereinafter “Seoul National University Act”).

B. In accordance with Article 22(1) of the Seoul Building Act on January 2, 2012, the Plaintiff received free transfer of state-owned property from the Seoul National University (hereinafter “former Seoul National University”) at the time of the establishment of the Plaintiff, and the said transfer includes land B, C, D, E, and above ground-owned buildings (hereinafter “instant transfer property”).

C. On February 13, 2012, the Plaintiff reported to the Defendant on the acquisition of the pertinent transferred property, etc., and applied for reduction or exemption of local taxes on the instant transferred property, and was exempted from acquisition tax, local education tax, and special rural development tax following the acquisition of the instant transferred property pursuant to the main sentence of Article 41(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same).

As a result of on-site verification of the issues transferred property on March 4, 2015 and June 2, 2015, the Defendant: (a) deemed that the Plaintiff failed to use the transferred property during the period from January 2, 2012 to January 2016, 2016, which was the date of acquisition, or used it for any other purpose (lease and A Center) (hereinafter “the relevant business”); and (b) imposed upon the Plaintiff each notice of imposition on the Plaintiff on the acquisition tax, local education tax, special tax for rural development (including additional tax; hereinafter “acquisition tax, etc.”) and property transferred at issue as shown in the attached Table 1, for the property tax, local education tax, local resource and facility tax (including additional tax; hereinafter “property tax, etc.”) for the year 2012 through 2016 on the transferred property as indicated in the attached Table 1.

(hereinafter collectively referred to as "disposition of this case"). (e)

The plaintiff is dissatisfied with the request for review by the Board of Audit and Inspection, but the decision of dismissal was made on March 23, 2017, and was notified on March 28, 2017.