1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons for the court's explanation of this case are as follows: (a) the "business comprehensive transfer and takeover contract" of the third party 11 of the judgment of the court of first instance is stipulated as "business comprehensive transfer and takeover contract"; and (b) the fifth party 8 is stipulated as "the business comprehensive transfer and takeover contract"; and (c) the additional documents submitted in the court of first instance, which are insufficient to recognize the plaintiff's assertion, are the same as the part of the reasons for the judgment of the court of first instance, except for the rejection of the statement of evidence No. 16, which is insufficient to recognize the plaintiff's assertion, and therefore, (c) this is cited as it is in accordance with Article 8(2)

2. In addition, Article 80(1) of the Restriction of Special Local Taxation Act provides that property tax, etc. shall be reduced or exempted on real estate acquired by a person who operates a business by installing factory facilities in a large city and directly transfers the factory to an area other than a large city and which is not prohibited or restricted from the construction of a factory to the area outside a large city. The purpose of this provision is to restrain the concentration of population in a large city and to promote balanced development between regions by inducing a factory located in a large city to be relocated to an area other than a large city. Thus, property tax, etc., as a matter of course, on real estate acquired by a person who already transferred real estate

Meanwhile, Article 31 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) provides that where a small or medium enterprise is consolidated between the small or medium enterprises prior to the expiration of the tax reduction or exemption period for the tax reduction or exemption for the small or medium enterprise, the consolidated corporation shall be subject to the tax reduction or exemption for the remaining tax reduction or exemption period, and Article 120(5) of the same Act shall be converted into a corporation by means of investment