1. The plaintiff's claim is dismissed.

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

1. Summary of disposition;

A. On July 10, 2014, the Plaintiff filed an application for reduction or exemption of local tax on the ground that “the above building constitutes “business property acquired by a small or medium start-up start-up enterprise within four years from the date of establishment” under Article 120(3) of the Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) to conduct the pertinent business,” and the Defendant reduced or exempted acquisition tax, etc.

B. On August 9, 2018, the Defendant: (a) on the ground that “A Co., Ltd., a related company under the control of the Plaintiff (hereinafter “Nonindicted Company”), whose average sales for the immediately preceding three business years are above KRW 150 billion; (b) the Plaintiff constitutes a subsidiary of the non-party company and thus does not constitute a small or medium enterprise under the Framework Act on Small and Medium Enterprises, and thus does not fall under the requirements for establishment.” (c) acquisition tax (including additional tax) 382,029,240 won; (d) local education tax (including additional tax); (e) 21,830,230, 200, 392,350, 78, 470, 2016, 48, 605, 901, 197, 2016, 205, 194, 194, 196, 2005, 297, 2017.

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence Nos. 4 through 7, and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. (1) The Plaintiff’s assertion that the ground for the instant disposition existed at the time of the Plaintiff’s application for reduction, and the Plaintiff submitted a register of shareholders, etc. to inform the Plaintiff of such circumstances. The Defendant, who was obligated to examine, knew or could easily have known such circumstances, was negligent in doing so.