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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation established on May 19, 2006 for the purpose of metal structures, window-hosing construction business, civil engineering business, construction business, etc.
B. On December 16, 201, the Plaintiff acquired the instant building by combining the instant land and the instant building (hereinafter “instant real estate”). On December 16, 201, the Plaintiff acquired the land of 947-3 square meters for the land of 827.7 square meters (hereinafter “instant land”) located within the said complex, Seopo-si, Seopo-si, Seopo-si, Seopo-si, 947-3, 827 square meters for the land of 947-7 square meters for the land of 147.27 square meters (hereinafter “instant building”).
C. On December 16, 2011, the Plaintiff applied for reduction or exemption of acquisition tax, etc. on the instant real estate pursuant to the main sentence of Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter the same) on the ground that the instant real estate located in an industrial complex designated under the Industrial Sites and Development Act would be used for a factory after acquiring it, and was exempted from acquisition tax, local education tax, special rural development tax, and property tax and local education tax from 2012 to 2015.
As a result of a field investigation on the instant real estate on March 18, 2016, the Defendant confirmed that the Plaintiff did not use the instant building as a factory which is an industrial building at the time. Considering that there exist grounds for additional collection under the proviso to Article 78(4) of the former Restriction of Special Local Taxation Act, the Defendant imposed acquisition tax, local education tax, special rural development tax and property tax (including additional tax, acquisition tax, etc.) on the Plaintiff as shown in the attached tax assessment list from September 2, 2016 through September 5, 2016 to September 5, 2016, respectively.
(hereinafter referred to as "each disposition of this case"). 【No dispute exists, Gap evidence Nos. 1 through 4 (including each number; hereinafter the same shall apply), Eul evidence Nos. 1, 2, and 5, and the purport of the whole pleadings.
2. In addition to the relevant laws and subordinate statutes, the entry shall be as follows.