1. Acquisition tax (two cases) assessed against the Plaintiff on August 5, 2015, KRW 12,960,060, and local education tax (two cases).

1. Details of the disposition;

A. The Plaintiff is a company established on January 24, 201 for the purpose of medical devices, precise machinery manufacturing, wholesale and retail business, etc.

B. The Plaintiff purchased a lot of 12,107 square meters for a factory in Seo-gu, Seo-gu, Chungcheongnam-gu, Chungcheongnam-gu, the land in B complex (hereinafter referred to as “land”) and newly constructed and extended a general steel structure and other roof(s) 563.2 square meters, general steel structure and general steel structure and other roof(s) 326.4 square meters (hereinafter referred to as “the instant building” in total), on the ground.

(On the other hand, C was divided into C and D on April 29, 2014. The Plaintiff, upon acquiring the instant building, was exempt from each acquisition tax pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 12844, Nov. 19, 2014; hereinafter “former Restriction of Special Local Taxation Act”), and reported and paid each special rural development tax as follows.

On October 7, 2013, the instant building (registration of initial ownership on November 19, 2013) was newly constructed on November 13, 2013; and on August 1, 2014, extended on August 1, 2014, the general steel structure and other land-building structures of general steel structure of 563.2 square meters above the ground and other land-building single-story factories of 326.4 square meters in a general steel structure of 326.8 square meters in a 236.8 square meters in a general steel structure of D ground and other land-building structures of general steel structure of 326.4 square meters in a 326.4 square meters in a general steel structure of 326.4 square meters in a single-story factory; the special rural development tax for rural development of 10.4 square meters in a general steel structure and other land-building structures of 84.58 square meters in a single-story factory; the special rural development tax for 130.4.130.1.

B. On August 4, 2015, the Plaintiff filed an application for rectification of the tax base and tax amount to the effect that applying Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “former Restriction of Special Taxation Act”) prescribing tax reduction for small and medium start-up enterprises to the Defendant.

C. The defendant accepted the plaintiff's claim and paid it as above.