1. All of the plaintiff's claims are dismissed.

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

Details of the disposition

On May 28, 2009, the Plaintiff was a corporation established with the business purpose of manufacturing and selling chemical products. On June 25, 2009, the date of opening the business to the Defendant on May 28, 2009, the type of business was manufacturing, basic compound manufacturing, and real estate manufacturing, and the category of business was registered as a building material, fishery chemical, Pium, lueneluene, and non-residential building.

On July 3, 2009, the Plaintiff acquired each of the real estate listed in [Attachment 2] Nos. 1 through 4 in the auction procedure for real estate rent B by the Gwangju District Court of Gwangju District on July 3, 2009, and purchased each of the real estate listed in [Attachment 2] Nos. 5 through 7 in [Attachment 2] on November 23, 201.

(1) The Plaintiff applied for reduction or exemption of acquisition tax and registration tax to the Defendant pursuant to Articles 119(3)1 and 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) on the ground that each of the instant real estate constitutes a business property acquired to operate the Plaintiff’s business as a small or medium start-up start-up enterprise.

Accordingly, the defendant shall be exempted.

As a result, the Plaintiff was exempted from acquisition tax and registration tax on each of the instant lands, and the property tax on each of the instant lands was reduced by 50/100 from 2011 to 2013.

The defendant's disposal of each of the real estate of this case is determined to have leased the real estate of this case to the plaintiff without any justifiable reason, and each disposition listed in the attached Form 1's disposal list as of April 11, 2014, and each disposition listed in the attached Form 1's disposal list as of April 14, 2014.