1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff owned a general steel structure and other facilities for living on the second floor of the second floor (hereinafter “existing buildings”) on the ground outside B, Hanam-si, and one parcel. However, on May 8, 2012, a fire on the ground (hereinafter “instant fire”) was destroyed due to the occurrence of the existing building.

B. On January 11, 2013, the Plaintiff reconstructed a building with a size of 993.32 square meters, which is larger than that of the existing building (hereinafter “instant building”), and obtained approval for the use thereof. The Plaintiff filed an application for local tax reduction or exemption pursuant to Article 92(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) with the Defendant on the ground of alternative acquisition due to the destruction of the existing building, and received a decision from the Defendant on January 24, 2013 on the reduction or exemption of acquisition tax, etc. as to the portion corresponding to the total floor area of the existing building.

C. On February 4, 2016, the Defendant imposed acquisition tax of KRW 11,207,450, local education tax of KRW 640,420, and special rural development tax of KRW 800,530 (including additional tax) on the Plaintiff on the ground that “a fire, the cause of which is unknown,” is not “fire due to force majeure, such as natural disasters,” and thus, it does not constitute grounds for reduction or exemption under Article 92(1) of the former Restriction of Special Local Taxation Act.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence Nos. 1, 2, and Eul’s evidence Nos. 1, 2, and 3, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. Article 92(1) of the former Restriction of Special Local Taxation Act (amended by Presidential Decree No. 26837, Dec. 31, 2015; hereinafter the same), which is a provision on the reduction of local tax for alternative acquisition due to the Plaintiff’s assertion of natural disaster, provides for the destruction due to a natural disaster, loss by fire, collapse, or other force majeure. Article 44 of the former Enforcement Decree of the Restriction of Special Local Taxation Act (amended by Presidential Decree No. 26837, Dec. 31, 2015; hereinafter the same) provides that “other force majeure”