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 19, 201, the Plaintiff was a company established for the purpose of manufacturing, processing, and selling agricultural, livestock, and fishery products, and entered into an investment contract with the Defendant, who is the project implementer of the development project of the Gangwon-si Agricultural and Industrial Complex located in Seosan-si, to establish an agricultural product processing factory in the site of the Gangwon-do Agricultural and Industrial Complex, to invest a total of KRW 150 billion, and to support the Plaintiff’s business.

B. On April 2013, the Plaintiff filed an application for change of the name of the project implementer to change the name of the project implementer for the development of the Gangwon Agricultural and Industrial Complex from the Defendant to the Plaintiff from the Defendant, and obtained the approval, and purchased the land incorporated into the Gangwon Industrial Complex, which is the trial property, from the Defendant on June 4, 201

C. On June 20, 2014, the Plaintiff entered into a contract on construction works for construction works for factories with Hochi Co., Ltd. (hereinafter “instant factory”) and completed the construction of a factory with a size of 15,035 square meters in the said complex (hereinafter “instant factory”) around July 8, 2015.

Pursuant to Article 25 of the Addenda to the Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “amended Restriction of Special Local Taxation Act”) and Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”), the Plaintiff was exempted from acquisition tax by applying for reduction or exemption following the construction of a new factory of this case.

E. On August 16, 2016, the Defendant issued a prior notice of taxation on acquisition tax, etc. reduced excessively on the ground that “the Plaintiff, as a project implementer, is subject to 60/100 of the acquisition tax reduction rate pursuant to Article 78(3) of the former Restriction of Special Local Taxation Act and Article 7-2 of the Ordinance on the Reduction and Exemption of Special Local Taxation, Chungcheongnam-do, Chungcheongnam-do, Do Tax,” which is not subject to Article 78(4) of the former Restriction of Special Local Taxation Act.

F. The Defendant, on September 20, 2016, exempted the Plaintiff from acquisition tax of the instant factory, KRW 128,668,510 (including additional taxes) and local education tax, 7,352.