1. Acquisition tax of 17,286,240 won, local education tax of 928,710 won and special rural development tax of 1,087, which the Defendant paid to the Plaintiff on September 8, 2017.

1. Details of the disposition;

A. The Plaintiff is a cooperative established under the Agricultural Cooperatives Act with the aim of increasing the economic, social, and cultural status of the members of the cooperative, which is a farmer, by setting the members of the member of the Gyeonggi-gu Seoul Metropolitan Government as its business

B. On April 13, 2012, the Plaintiff newly constructed a steel station with a total building area of 84.58 square meters, reinforced concrete structure, and general steel-frame structure (hereinafter “instant gas station”) with the approval for use on April 13, 2012, and obtained approval for use from the Plaintiff.

4. 17. After completing the registration of petroleum retail business (gas station), the gas station business began to run.

C. On June 4, 2012, the Plaintiff was exempted from acquisition tax, local education tax and special rural development tax pursuant to Article 14(3) of the Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same) on the ground that “the instant gas station constitutes real estate acquired by the Plaintiff to use directly for its unique duties.”

On September 8, 2017, the Defendant imposed acquisition tax of KRW 17,286,240, local education tax of KRW 928,710, and special rural development tax of KRW 1,087,10 on the Plaintiff on the ground that “the Plaintiff did not directly use the gas station for the pertinent purpose within one year from the date of acquisition of the gas station of this case without justifiable grounds,” and notified the Plaintiff of KRW 17,286,240

(hereinafter “instant disposition”) e.

On November 9, 2017, the Plaintiff, who was dissatisfied with the instant disposition, filed an objection with the ordinary Do Governor, but was dismissed. On April 9, 2018, the Plaintiff filed an appeal with the Tax Tribunal, but the appeal was dismissed on October 24, 2018.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 6, the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is a real estate acquired by the Plaintiff to use directly for its unique duties, and the Plaintiff currently runs a gas station business, which is its unique duties, Article 94 of the Restriction of Special Local Taxation Act.