1. Revocation of the first instance judgment.

2. Acquisition tax imposed on the Plaintiff on May 30, 2017 by the Defendant and KRW 6,307,780, and KRW 14,323,670.

1. Details of the disposition;

A. On July 14, 2011, the Defendant approved and publicly notified the plan for the Kimhae-si General Industrial Complex (hereinafter “instant industrial complex”) implemented by four companies, including the Plaintiff, at the 114-1 Won, Jin-si, Jin-si, Jin-si, Kimhae-si (hereinafter “instant industrial complex”) as the head of the 2011-101 of the Kimhae-si’s notification.

B. In order to create the instant industrial complex on August 31, 201 and October 17, 2013, the Plaintiff was exempted from acquisition tax pursuant to the main sentence of Article 78(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014) when acquiring land on the land outside 114-3 and six parcels in the Haak-gu, Jin-gu, Jin-gu, Seoul Special Metropolitan City (hereinafter “each of the instant lands”).

C. Although the instant industrial complex development project was completed on December 12, 2013, the Plaintiff did not construct industrial buildings, etc. on each of the instant land until now.

On February 21, 2017, the Defendant: (a) to the Plaintiff, “it is necessary to construct a new industrial building, etc. within three years after the completion of the construction of the instant industrial complex; (b) the Plaintiff did not construct a new industrial building, etc. until three years have passed; (c) thus, it constitutes a ground for additional collection under the proviso to Article 78(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter “former Restriction of Special Local Taxation Act”); and (d) notified the Plaintiff of the advance notice of imposition of acquisition tax, etc

E. Accordingly, on March 24, 2017, the Plaintiff filed a request for pre-assessment review with the Gyeongnam Do governor, but the Gyeongnam Do governor was non-adopted on April 13, 2017.

F. On May 30, 2017, the Defendant imposed acquisition tax of KRW 6,307,780, local education tax of KRW 528,680, and special rural development tax of KRW 264,340, and acquisition tax of KRW 14,323,670, local education tax of KRW 1,20,530, and special rural development tax of KRW 60,260,00 on the land outside 114-3, and three parcels outside 114-3, 114-3, Jin-gu, Jin-si, Seoul, Kimhae-si, respectively, on the Plaintiff on May 30, 2017.

hereinafter “each disposition of this case”.