1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff, as promoters of B Co., Ltd. (hereinafter “B”), acquired 65,000 shares out of 130,000 shares issued by B at the time of its incorporation (50% shares of 130,000 shares) on August 2, 1996.

B. On July 15, 201, as promoters of C Co., Ltd. (hereinafter “C”), the Plaintiff acquired a total of 20,000 shares issued by C at the time of establishment, and on May 30, 2017, acquired a total of 48,532 shares issued by C as a result of an increase in capital for a consideration (10% of the shares).

B On July 31, 2017, following the merger of C (hereinafter “merger”), the Plaintiff acquired 32,500 shares additionally issued by B in return for the merger.

Accordingly, the Plaintiff owned 97,500 shares (i.e., 65,000 shares and 60% shares) among the 162,50 shares issued by B (i.e., 130,000 shares) (i., 65,000 shares, 32,500 shares, 60% shares).

(d)

On June 12, 2019, the Plaintiff filed a return on assets, such as land, buildings, and vehicle transport equipment possessed by B (hereinafter “property of this case”) with the Defendant after the acquisition tax due date deemed as a shareholder of B.

E. Accordingly, on July 2, 2019, the Defendant decided on July 2, 2019 through the determination of the standard amount of local tax taxation and the amount of tax on the subsequent return (hereinafter “instant disposition”). (unit) Standard amount of tax for calculating non-taxation or tax-free penalty tax, which is classified as below, 891,935,225, 17,838,700 3,567,740 3,186,880 24,593,320, 891, 935, 225, 17, 7038, 703,567, 7403, 86, 24024, 593, 3200, 308, 307, 281, 306, 305, 2038, 307, 2381, 207, 3637

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) According to the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same), only acquisition tax, excluding registration tax, and corporate mergers, in the case of acquisition as a shareholder of an over-point branch, with the exception of registration tax, to the over-point shareholder.