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 April 25, 2008, the Plaintiff acquired a new building of 12,261.87 square meters (hereinafter “instant building”) on a parcel outside 102 and four parcels of land, and on May 20, 208, the Plaintiff was exempted from acquisition tax, etc. on May 20, 2008, with respect to the remaining area of 11,136.54 square meters (hereinafter “the instant part of the building”) excluding the area of 4 stories and 772.82 square meters on the ground used for general use among the instant building and the relevant area of 352.51 square meters (hereinafter “the instant building”).

B. The Defendant, on June 21, 2013, deemed that the Plaintiff used the instant building part for other purposes without directly using it for lifelong educational facilities, etc. for at least five years, determined and notified the Plaintiff of the acquisition tax of 1,029,215,50 won, special rural development tax of 199,006,420 won, registration tax of 315,601,340 won, and local education tax of 82,37,20 won, and local education tax of 1,626,160,530 won (including additional tax).

(hereinafter referred to as “existing imposition of acquisition tax, etc.”)

On September 13, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On October 27, 2014, the Tax Tribunal rendered a decision to revoke the portion of penalty tax in each of the above dispositions.

(2) In addition to the imposition of acquisition tax, etc., 590,777,210 won, special rural development tax, 59,077,730 won, registration tax 236,310,890 won, local education tax, and 47,262,180 won, each imposition of acquisition tax, etc., remaining after revocation by the above adjudication decision among the imposition of existing acquisition tax, etc. (hereinafter referred to as the “disposition of acquisition tax

On December 10, 2014, the Defendant indicated in the list of “the details of the reduced or exempted property tax, etc.” attached Form 1, which the Plaintiff reduced or exempted from 2010 to 2014, KRW 156,441,04, urban planning tax, KRW 17,174,90, KRW 12,345,630, local education tax, KRW 31,28,190, local resource and facility tax, KRW 25,01,100, and KRW 100.