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 March 8, 2012, the Plaintiff newly constructed two-story detached houses of reinforced concrete structure (hereinafter “instant house”) on the ground of Seongbuk-gu Seoul Special Metropolitan City Branch Office B, Sung-gu, Sung-gu, 2012, and installed 550kg of the load load on the instant house.

B. On May 4, 2012, the Plaintiff reported and paid KRW 6,900,970 as acquisition tax, etc. by applying the general tax rate with respect to the instant housing.

C. On January 17, 2014, the Defendant made a business trip to the instant house, and confirmed the fact that the elevator of 550 km (hereinafter “instant elevator”) is installed during the loading of the instant house.

On June 9, 2014, the Defendant imposed acquisition tax of KRW 93,438,690 and special rural development tax of KRW 102,43,120 on the Plaintiff on the ground that the load load of the instant elevator exceeds 200km, and the individual housing price of the instant house exceeds KRW 642,00,000,000 and meets the requirements for high-class houses prescribed in Article 28(4)2-2 of the Enforcement Decree of the Local Tax Act. As to the acquisition of the instant house, the Defendant imposed acquisition tax of KRW 93,438,690 and special rural development tax of KRW 8,94,430, the aggregate amount of KRW 102,43,120,00, which is calculated by applying

(hereinafter “instant disposition”) D.

On September 29, 2014, the Plaintiff filed a petition for an inquiry with the Tax Tribunal on the grounds that the instant disposition is unreasonable.

The Tax Tribunal dismissed the claim for adjudication on the ground that the plaintiff filed a claim for adjudication against the 90-day period from June 12, 2014 after receipt of the notice of tax payment of the instant disposition.

E. On April 10, 2015, the Plaintiff filed the instant lawsuit, and as at the time of the Plaintiff’s filing of the lawsuit, the total amount of taxation, including additional dues, is KRW 107,964,430.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 and 5 (including each number in the case of additional number), entry of Eul evidence 1 to 9, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion.