1. Acquisition tax, 40,496,400 won, special rural development tax, 1,744,820 won, and local education tax, which the Defendant paid to the Plaintiff on May 1, 2018.

1. The following facts may be acknowledged in full view of the purport of the arguments in Gap evidence Nos. 1, 3, 4, 5, 6, 22, and Eul evidence Nos. 1, 3, 4, 5, 6, 22, and the whole purport of the arguments.

The plaintiff is an agricultural company established on September 25, 2014 for the purpose of producing, distributing, processing, selling, etc. agricultural and fishery products.

B. On October 14, 2014, the Plaintiff was exempted from acquisition tax, etc. on the ground that it constitutes “real estate acquired by a farming corporation within two years from the date of the registration of incorporation to use in farming” under Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”) after purchasing KRW 12,204 square meters of forest land B in Incheon, Incheon, Incheon, (hereinafter “the instant forest”) and completing the registration of transfer of ownership by purchasing KRW 1,40,000,000.

C. On September 22, 2015, the Defendant visited and investigated the instant forest on a single-lane basis, and on October 12, 2015, notified the Plaintiff of the pre-announcement of taxation on acquisition tax, etc. exempted under Article 178 subparag. 1 of the former Restriction of Special Local Taxation Act on the ground that the instant forest does not be used directly for the relevant purpose without justifiable grounds until one year from the date of acquisition thereof.

Accordingly, on November 10, 2015, the Plaintiff submitted a confirmation document, E (F), and the date of issuance, the purchase receipt in the amount of KRW 900g, KRW 500,000, which was written by Criri Chapter D, to the effect that it may be confirmed after March 2016, by selling the mountain ginseng seeds in March 10, 2015.

On December 31, 2015, the Defendant responded to the Plaintiff to further review whether to cultivate crops and to determine whether to collect acquisition tax accordingly, and thereafter, visit and investigate the instant forest on May 24, 2016 and June 15, 2016, and on January 9, 2018, the Defendant did not directly use 1/2 of the instant forest for the relevant purpose until one year has passed from the date of acquisition without justifiable grounds.