1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On April 6, 2011, the Plaintiff was a corporation incorporated with the business of manufacturing LDD parts, etc. as its objective business. The date of opening the business is April 7, 2011; the type of business is the manufacturing business, real estate, and service business; the type of business is the manufacturing business, real estate, and the type of business is the manufacturing business; and the type is the precise machinery parts and gold-type automation parts, rental, equipment repair and repair business.

B. On June 10, 201, the Plaintiff acquired a total of KRW 18,833 square meters of land for the 738,00, 738, 738-7 square meters of land for the 1500 square meters of land for each of the above 20,589 square meters of the above 13,056,33 square meters of the total floor area on the ground of 13,056,33 square meters of land for each of the above 20,589 square meters of land (hereinafter “each of the above lands”) from Dasan-gun-gun, Seoul Special Metropolitan City (hereinafter “each of the instant lands”). The Plaintiff applied for reduction or exemption pursuant to Article 163 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “each of the instant lands”). In addition to each of the instant lands, each of the instant real estate constitutes property for business purposes acquired by the Plaintiff.

The acquisition tax was exempted because it was judged as a case.

C. Meanwhile, on January 5, 201, Samyang and Natural Co., Ltd. obtained approval from the Defendant for the establishment of a knowledge industry center under Article 28-2 of the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”) on part of each of the instant buildings. After acquiring each of the instant real estate, the Plaintiff, on July 15, 201, obtained approval for the alteration of the establishment of a knowledge industry center on the total floor area of 13,012.41 square meters from the Defendant, after obtaining approval for the alteration of the establishment of the knowledge industry center, he/she conducted remodeling and recruited occupant enterprises through the public announcement of the recruitment of the knowledge industry center.

On February 28, 2014, the defendant has value-added tax on the plaintiff's rental income from the Board of Audit and Inspection.