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 December 24, 2010, the Plaintiff reported acquisition tax, etc. on A6,419 square meters (hereinafter “instant land”) to the Defendant in Seo-gu, Incheon, Seo-gu, Incheon (hereinafter “instant land”) and subsequently acquired by a person who wishes to construct or expand industrial buildings, etc. in an industrial complex under Article 276(1) of the former Local Tax Act (wholly amended by Act No. 1021, Mar. 31, 2010; hereinafter the same) as real estate acquired by a person who wishes to construct or expand industrial buildings, etc. in an industrial complex under Article 276(1) of the former Local Tax Act, applied for reduction or exemption of acquisition tax, etc.,

B. On July 1, 2014, the Defendant deemed that industrial buildings, etc. were not newly constructed or expanded within three years from the time the Plaintiff acquired the instant land, and additionally collected acquisition tax of KRW 117,863,620 (including additional taxes), registration tax of KRW 113,637,100 (including additional taxes), and local education tax of KRW 20,848,950 (including additional taxes) (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed an objection with the Mayor of Incheon Metropolitan City on July 28, 2014, but was dismissed on October 23, 2014. The Plaintiff filed an appeal with the Tax Tribunal on January 20, 2015, but was dismissed on June 10, 2015.

[Ground of recognition] Facts without dispute, Gap 1, 5, 6, Eul 1, and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s summary of the Plaintiff’s assertion (1) even if the Plaintiff paid the scheduled intermediate payment and the remainder on November 30, 2010, it was possible to construct a factory after delay and completion on March 31, 2014. The Incheon Metropolitan City Urban Development Corporation refunded KRW 505,077,813 to the Plaintiff under the name of advance interest depending on the aforementioned circumstances. Since the sales area and the sales amount change and the sales amount are settled with the Incheon Metropolitan City Urban Development Corporation on May 28, 2014, the time of acquisition of the instant land is May 28, 2014.

(2) The former Restriction of Special Local Taxation Act was amended by Act No. 12955, Dec. 31, 2014.