1. On July 10, 2014, the Defendant’s rejection disposition against the Plaintiff, including acquisition tax, etc., is revoked.

2...

1. Details of the disposition;

A. The Plaintiff is a company incorporated on February 23, 201 for the purpose of household manufacturing, sales, etc., as of March 31, 201 for the purpose of running the business.

4. 14. 14. The following: (a) purchased real estate (hereinafter “instant real estate”) as indicated in the “acquisition object” column; and (b) completed the registration of ownership transfer; and (c) paid acquisition tax, etc. to the Defendant as indicated below.

The total amount of local education tax of 92,400,400,000 acquisition tax on March 31, 201, 201 2,400,400,000 for special agricultural and fishing villages for above-ground buildings 234-6, 234-6, 990 square meters on March 31, 201, 234-10,000 for total of 106,260,260,000 for factory sites 234-10,000 for 234-10,260,000 for 234-234,500 square meters for acquisition tax and acquisition tax, etc.

B. On May 14, 2014, the Plaintiff asserted that the Plaintiff’s acquisition of the instant real estate to the Defendant constitutes “business property acquired by a small or medium start-up start-up enterprise within four years from the date of establishment to conduct the relevant business” under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) and thus constitutes subject to exemption from acquisition tax, etc., but the Plaintiff filed a request for rectification of the claim for exemption from acquisition tax, etc., however, the Defendant’s claim for exemption from acquisition tax, etc. on July 10, 2014 is deemed to be “non-small and medium-sized company, Inc., Ltd., Ltd.,

The term "the sales contract for the instant real estate" is "the sales contract for the instant real estate."

Inasmuch as the Plaintiff completed the registration of transfer of ownership based on the instant sales contract on June 1, 2012, the Plaintiff’s disposal of the instant real estate within two years from the date of acquisition of the instant real estate constitutes grounds for collection of acquisition tax under the proviso of Article 120(3) of the former Restriction of Special Taxation Act, and the instant sales contract thereafter is concluded by the Plaintiff.