1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On February 17, 2016, the Plaintiff and B acquired each of the purchase price of KRW 210,00,000,000 and KRW 502 of the same shopping district (hereinafter “501”) from KRW 115,00,00,00 in the purchase price, and the total standard market price of KRW 606,468,98,95,930 (No. 501), 213,273,058 (No. 502) (No. 502) as the acquisition tax base of KRW 24,258,750, special agricultural and fishing villages tax, KRW 12,930,930,00, and KRW 508,757,758,757,757,757,708, and paid local education tax as the acquisition tax base.

B. On March 10, 2016, the Plaintiff filed a claim for correction to the Defendant for application of the tax base of each of the instant real estate as the actual transaction price.

Accordingly, on April 12, 2016, the Defendant calculated the market price of each of the instant real estate at KRW 379,386,658 based on the business trip and investigation (No. 6) regarding the market price around each of the instant real estate and the reporting data on acquisition tax of neighboring commercial buildings. Article 4(2) of the former Local Tax Act (amended by Act No. 13797, Jan. 19, 2016; hereinafter the same shall apply) and Article 4(5) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27472, Aug. 31, 2016; hereinafter the same shall apply), which was prepared by the Minister of the Interior pursuant to Article 4(5) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27472, Aug. 31, 2016; hereinafter the same shall apply) (the main contents are as indicated below; hereinafter referred to as “special rural education tax amount of KRW 306380,86386,8636.

(hereinafter “instant disposition”). A.

(7) The reduction rate of the building subject to the reduction rate.