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 June 29, 2002, the Plaintiff is a public corporation established under the National Health Insurance Act for the purpose of improving the national health and promoting social security, and is engaged in the business of imposing and collecting health insurance premiums and managing insurance benefits.

B. On July 23, 2010, the Plaintiff entered into a contract with D to purchase the Plaintiff’s land A, B, and C (hereinafter “instant land”) owned in order to use it as a new site for the Plaintiff’s land for the building site for the building site for the building site for the land at the Donsan-gun, Chungcheongnam-do. On September 15, 2010, the Plaintiff paid the remainder on September 15, 201, and on September 16, 2010, the Plaintiff’s ownership transfer registration was made in the name of the Plaintiff.

C. Meanwhile, on September 14, 2010, the Plaintiff applied for exemption from acquisition tax, special rural development tax, and local education tax (hereinafter “acquisition tax, etc.”) to the Defendant on the ground that the instant land constitutes property acquired by the Plaintiff to use directly for its unique duties pursuant to Article 273(3)1 of the former Local Tax Act.

However, on June 20, 2014, the Defendant imposed acquisition tax, special rural development tax, registration tax, and local education tax on the Plaintiff by deeming that the Plaintiff did not directly use the instant land within one year from the date of its acquisition as follows.

(2) Additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on 15,000,000 won), 2,222,50 won in total (=additional additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on 1,500,000 won), ③ Total of 11,12,750 won in additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on 1,50,000 won (additional tax on additional tax on additional tax on additional tax on 7,500,000 won (additional tax on additional tax on additional tax on additional tax on 2,50,000 won on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on additional tax on KRW 2,5000 won.

E. The Plaintiff on September 22, 2014