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 14, 2014, the Plaintiff acquired B’s land (hereinafter “instant land”) and applied for reduction or exemption on the ground that “The instant land constitutes real estate acquired by a person who seeks to construct industrial buildings, etc. in an industrial complex designated pursuant to the Industrial Sites and Development Act (amended by Act No. 12844, Nov. 19, 2014; hereinafter the same)” under Article 78(4) of the Restriction of Special Local Taxation Act, on the grounds that “The instant land constitutes real estate acquired by a person who seeks to construct industrial buildings, etc. in an industrial complex designated pursuant to the Industrial Sites and Development Act” was reduced by 12,705,840 won.”

B. On July 13, 2017, the Plaintiff requested for the redemption of the instant land at Jinju, a management agency, and on July 19, 2017, Jinju publicly announced the sale of the site for redemption request on July 19, 2017 due to lack of budget, but on December 15, 2017, the Plaintiff was selected as a person eligible for the occupancy contract of a non-party business entity recommended by the Plaintiff.

Accordingly, on January 2, 2018, the Plaintiff sold the instant land to a non-party company.

C. In accordance with Article 78(5)1 of the Restriction of Special Local Taxation Act, the Defendant imposed and collected acquisition tax on July 10, 2018 on the ground that “the Plaintiff did not directly use the instant land for the pertinent purpose until three years have elapsed from the date of acquisition without any justifiable reason,” and imposed a notice on the Plaintiff on the imposition of acquisition tax of KRW 16,390,520, and special rural development tax of KRW 692,460, and special rural education tax of KRW 1,384,930 (including additional tax).

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

2. Whether the disposition is lawful;

A. In light of the following circumstances, the instant disposition is unlawful.

(1) The Plaintiff had to suspend construction work due to a sudden decline in sales while performing construction work to directly use the instant land for the pertinent purpose.

Therefore, it can not be viewed that it is not used properly without any justifiable reason.

(2) The Plaintiff shall repurchase the instant land to the management institution.