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 refers to a building for cultural industries under Article 2 of the Industrial Sites and Development Act within an industrial complex designated by the Industrial Sites and Development Act on March 22, 2013.

The term "cultural industry" means the cultural industry under Article 2 subparagraph 1 of the Framework Act on the Promotion of Cultural Industries, which refers to the industries related to film and video products, music games, industries related to publishing, printing and periodicals, industries related to broadcasting videos, industries related to cultural works, industries related to cultural works, industries related to cultural works, industries related to cartoon character and art works (excluding industrial designs), industries related to advertising, performance and art works, digital cultural contents, user-produced cultural contents, production, production, storage, search and distribution of cultural contents, and services related thereto, and industries related thereto, such as exhibitions, sample fairs, markets and festivals, etc. of cultural products.

Acquisition tax, etc. was reduced or exempted pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014) on May 2, 2013.

On the other hand, acquisition tax, etc. on a parcel of land attached to the instant building, which is 1475m25m2, was already reduced or exempted on November 23, 2010.

B. On May 1, 2014, the Plaintiff delayed or revoked the occupancy of the company that was scheduled to move into the instant building, and entered into a lease agreement on the instant officetel 89 and one room for neighborhood living facilities (hereinafter “instant officetel”) among the instant building with B, who is the Plaintiff’s employee, and B, with the trade name of “C” from May 2014 to March 10, 2015, conducted accommodation business using the instant officetel without filing a lodging report under Article 3(1) of the Public Health Control Act.

C. On October 16, 2015, the Defendant’s instant officetels on October 16, 2014