1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Since its establishment on December 28, 1988, the Plaintiff has been engaged in the manufacture and sale of synthetic resin, cosmetics, carba etc. in Ansan-gu 192-18, Ansan-dong 192-18.

B. On March 17, 2012, the Plaintiff entered into a sales contract with Godo Co., Ltd. on ① 1,496 square meters of land for 297-1, 297-11, 39 square meters of land for 297-13, 297-13, 297-18 square meters of land for 297-18, 297-19, 35 square meters of land for 297-11, 297-18, 297-18, 297-18, 3-2 factory operation of a steel structure for 297-1, 297-18, 297-18, 297-18, 200, 300 or 100, 300, 300, 400.

On May 31, 2012, the Plaintiff reported and paid KRW 79,812,00,000, acquisition tax base of KRW 1,995,30,000, special rural development tax, KRW 3,990,60, and local education tax.

C. On September 25, 2012, the Plaintiff removed the instant factory Non-Dong, and newly built a 2-story reinforced concrete roof built on the ground 297-11, 297-18, 297-18, which was the Gyeongsung-si (hereinafter “instant newly built factory”).

On March 22, 2013, the Plaintiff reported and paid acquisition tax of KRW 19,198,360, special rural development tax of KRW 1,371,310, and local education tax of KRW 1,097,040, with its tax base of KRW 685,656,00.

On April 11, 2013, the Plaintiff’s aforementioned paragraphs (b) and (c) on the ground that “the acquisition of the instant real estate and the instant new factory constitutes an exemption from acquisition tax, etc. due to relocation of a corporation under Article 79 of the former Restriction of Special Local Taxation Act (amended by Act No. 11716, Mar. 23, 2013; hereinafter the same)” to the Defendant.