1. The Defendant’s acquisition tax on May 16, 2018 against the Plaintiff,

1. Details of the disposition;

A. On May 15, 199, the Plaintiff registered a gold-type manufacturing business with the trade name of “D” in Si-si C (2Ra 521) in Si-si (2Ra 521) and operated a gold-type manufacturing business.

B. On February 14, 2014, the Plaintiff purchased B factory site 1,653.8 square meters (hereinafter “instant land”) and completed the registration of ownership transfer on December 30, 2014. On the instant land, the Plaintiff newly constructed a new building of the total floor area of 1,229.2 square meters (1,012.8 square meters for one story, 128 square meters for one story, 79.2 square meters for one story, 279.2 square meters for two stories, and 29.2 square meters for two stories (hereinafter “instant building”) on the instant land pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) to register the ownership transfer on August 17, 2015.

C. On December 21, 2015, pursuant to Article 32(1) of the former Restriction of Special Taxation Act (amended by Act No. 1527, Dec. 19, 2017; hereinafter the same), the Plaintiff invested the instant land and buildings in kind in the E Co., Ltd. newly established by the Plaintiff (hereinafter “instant corporation”) (hereinafter “instant investment in kind”), and completed the registration of ownership transfer in the name of the instant corporation on February 11, 2016.

On May 16, 2018, the Defendant imposed and notified the Plaintiff of acquisition tax, local education tax, and special rural development tax (including additional tax) on the instant land and building as shown in attached Table 1 on the ground that “The Plaintiff sold (investment in kind) the instant land and building at a time when the period of direct use of the instant land and building is less than two years, and there exists a ground for additional collection of acquisition tax, etc. reduced or exempted pursuant to Article 78(5) of the former Restriction of Special Local

(hereinafter referred to as "each of the dispositions in this case," and "the imposition of penalty tax during each of the above dispositions," respectively, is subject to the imposition of penalty tax in this case.