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 June 27, 2012, the Plaintiff, a religious organization for religious business, acquired B land B 99.5 square meters (hereinafter “instant land”) from the Korea Land and Housing Corporation in KRW 1,809,060,450,000.

B. On April 29, 2013, the Plaintiff filed an application for reduction or exemption on the ground that the Plaintiff acquired the instant land by filing a acquisition tax return with the Defendant, and the Defendant exempted the Defendant from acquisition tax, etc. on the instant land pursuant to the main sentence of Article 50(1) of the former Act on Special Cases Concerning Local Taxes (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same).

C. On June 18, 2015, the Defendant confirmed that the Plaintiff did not use the instant land for the purpose of business (for religious purposes) within three years from the date of acquisition, and notified the Plaintiff of the pre-announcement of taxation on KRW 83,216,70 in total, acquisition tax, special rural development tax, and education tax pursuant to the proviso of Article 50(1)2 of the former Act on Special Cases concerning Local Taxes.

On July 21, 2015, the Plaintiff filed a return with the Defendant on the aggregate of KRW 83,216,770, including acquisition tax, which is identical to the details of the notice of taxation notified. However, on August 6, 2015, the Defendant imposed acquisition tax on the Plaintiff and notified the Plaintiff of KRW 72,557,780, acquisition tax, special rural development tax, KRW 3,627,80, and local education tax, KRW 7,25,70, and the Plaintiff paid all of them on August 31, 2015.

E. Meanwhile, after acquiring the instant land to the Defendant on August 26, 2015, the Plaintiff filed a claim for rectification of revocation of acquisition tax, etc. specified as above on the ground on the ground that the church, which is a religious facility, continues to be constructed on the ground. However, the Defendant filed a claim for rectification on September 16, 2015.

The plaintiff rejected the plaintiff's request for correction, stating the reasons such as the statement in the paragraph.

(f) On September 23, 2015, the Plaintiff appealed and filed a request for review with the Board of Audit and Inspection on September 23, 2015, but the Board of Audit and Inspection decided to dismiss the request on April 27, 2017.

[Ground of recognition] dispute.