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 July 14, 2011, the Defendant: (a) designated the Plaintiff and the Plaintiff as the project executor of the development project for the Gamin-General Industrial Complex; (b) announced the three-dimensional metals of the Plaintiff and the Plaintiff as the project executor of the development project for the Gamin-si General Industrial Complex; and (c) announced it as the head of 20

B. In order to create the above industrial complex on August 31, 201 and October 17, 2013, the Plaintiff acquired land on the land outside 114-3 and six parcels in the Haak-gu, Jin-gu, Jin-gu, Kim (hereinafter “each of the instant lands”), and was exempted from acquisition tax, etc. pursuant to the main sentence of Article 78(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”).

C. Although the development project for the Kimhae-J General Industrial Complex was completed on December 12, 2013, the Plaintiff did not construct industrial buildings, etc. on each of the instant land until now.

On February 21, 2017, the Defendant issued a prior notice of taxation on the acquisition tax, etc. of each land of this case, which the Plaintiff was reduced or exempted on the ground that it constitutes grounds for additional collection under the proviso of Article 78(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter “ Restriction of Special Local Taxation Act”) on the ground that the Plaintiff’s construction of industrial complex was to be newly constructed within three years after the completion of the construction of industrial complex, but the Plaintiff did not construct industrial buildings, etc. until the third anniversary.

E. On March 24, 2017, the Plaintiff filed a request for pre-assessment review with the Gyeongnam Do governor, but the Gyeongnam Do governor did not adopt a request for pre-assessment review on April 13, 2017.

F. On May 30, 2017, the Defendant imposed acquisition tax of KRW 6,307,780, local education tax of KRW 528,680, and special rural development tax of KRW 264,340, and acquisition tax of KRW 14,323,670, local education tax of KRW 1,20,530, and special rural development tax of KRW 60,260,00 on the land outside 114-3, and three parcels outside 114-3, 114-3, Jin-gu, Jin-si, Seoul, Kimhae-si, respectively, on the Plaintiff on May 30, 2017.

(c).