The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Subparagraph 1 of Article 20 and subparagraph 1 of Article 178 of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) shall be exempted from acquisition tax on real estate acquired to use for free welfare facilities for the aged under Article 31 of the Welfare of the Aged Act, but where such real estate is not used directly for the relevant purpose without just grounds, reduced or exempted acquisition tax shall be collected as a penalty.

"Justifiable reason" as stipulated in the above provision includes not only the external reason for which a taxpayer is unable to use his/her mind, but also the internal reason for exceeding the grace period due to lack of time, although he/she has made a normal effort to use it for the relevant purpose, such as prohibition and restriction pursuant to statutes.

In addition, the determination of whether there is a justifiable reason should be made on an individual basis by taking into account the specific case in full view of the legislative intent that does not impose acquisition tax in consideration of the public interest of the business performed by the taxpayer in the purpose of acquiring real estate, the length of preparation period required for direct use in the purpose of the business, the statutes that cannot be used for the purpose of the business, the reason and level of de facto disability, whether the taxpayer has made a serious effort

(See Supreme Court Decision 2013Du18582 Decided February 13, 2014, etc.). 2. Reviewing the reasoning of the lower judgment and the record reveals the following facts.

In order to operate a free welfare facility for the aged, the Plaintiff entered into the instant sales contract with B on July 2, 2014 to purchase the instant real estate from B for KRW 1.95 million.

However, 50 million won out of the purchase price shall be paid to B, but the remaining 1.9 billion won shall be paid to B, the National Federation of Fisheries Cooperatives, which made the instant real estate as security.