1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. Reasons for the disposition 1) Plaintiff (hereinafter “Plaintiff Company”) for convenience

(B) On October 6, 2015, the real estate listed in the separate sheet No. 1 (hereinafter referred to as “instant real estate”).

After acquiring KRW 13,649,487,409 on the same day, acquisition tax of KRW 545,979,490 on the same day, and local education tax of KRW 54,597,940 on the same day, and KRW 627,876,40 on the aggregate of KRW 27,97,97,97,970 on the special rural development tax, and KRW 27,97,976,40 on the special rural development tax. In the case of reduction for small and medium start-up enterprises, etc. under Article 58-3 of the former Restriction of Special Local Taxation Act, where it falls under any of the subparagraphs of Article 100 (6) of the former Restriction of Special Local Taxation Act, it is difficult to deem that a new business is commenced, such as where business is expanded or any other business is added, and acquisition tax is not reduced or exempted, and the defendant made a request for correction on July 25, 2017 on the following grounds:

(3) On October 16, 2017, Plaintiff Company filed an appeal seeking revocation of the instant disposition with the Tax Tribunal. However, the Tax Tribunal dismissed Plaintiff’s claim on February 14, 2018. (b) On January 12, 2015, Plaintiff Company was established as the principal business of “Slsan-gun C” and “Slsan-gun C” as the main business of the Plaintiff Company’s establishment, and “Slsan-gun C”. (1) On February 2, 2015, the acquisition of the freight forwarding license, etc. and the operation of branch vehicles were the acquisition of the freight forwarding license, and the freight forwarding license from D on February 4, 2015, and the freight forwarding license from E on February 4, 2015, respectively.