1. The plaintiff's claim is dismissed.

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

1. Summary of disposition;

A. On April 5, 2018, the Plaintiff acquired B’s land B and 127.26 square meters of a building (hereinafter “instant real estate”) due to gift. On April 16, 2018, the Plaintiff reported acquisition tax of KRW 9,205,000 with the acquisition value of KRW 263,00,000 as the tax base to the Defendant on April 16, 2018, the Plaintiff reported acquisition tax of KRW 9,205,00, local education tax of KRW 789,000, and special rural development tax of KRW 526,000.

B. On May 15, 2018, the Plaintiff filed a request for rectification against the Defendant on the ground that “The instant real estate constitutes real estate acquired by a small or medium start-up start-up enterprise that was established as of October 25, 2016 pursuant to Article 58-3 of the Restriction of Special Local Taxation Act.” However, the Defendant notified the Plaintiff of May 29, 2018 on the ground that “the Plaintiff cannot be deemed to have commenced a new business, and it does not constitute an additional or expanded business.”

(hereinafter “instant disposition”). C.

On September 13, 2018, the plaintiff filed an objection to local tax on the Gyeongnam-do, but was dismissed on September 13, 2018.

[Reasons for Recognition] The facts without dispute, Gap's statements in Gap's 1 through 4 (including the provisional lot number list), and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. On October 25, 2016, the Plaintiff asserted that the Plaintiff did not take procedures for discontinuance and new registration due to insufficient knowledge of the procedures for registration of business and insufficient administrative guidance by the public officials of the relevant tax office. However, after the modification of registration, all equipment related to the meat sales business were removed, and manufactured products by installing manufacturing facilities. In substance, the Plaintiff’s measure of this case was unlawful, regarding the Plaintiff’s failure to start business, even though it was deemed that the Plaintiff discontinued the meat sales business, which was a tax-exempt business prior to the modification of registration, and newly operated the livestock processing business.

(b) the first registration as a duty-free business entity, including trade attitude and type of duty-free business on the date of registration of the facts of recognition (revision). C wholesale retail on March 14, 2014;