1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On June 23, 2010, the Plaintiff was a corporation established for the purpose of agricultural management, agricultural product processing, sale, etc., and completed its business registration by having its business registered as the business operator on July 1, 2010; the business place was located in Gyeongnam-gun; the type of business was engaged in wholesale and retail; the type of business was engaged in wholesale and retail; the type was engaged in the manufacturing business; and the type was the Myeon, sugar, salt, and other food processing business.

B. On April 17, 2012, the Plaintiff acquired the instant real estate of 4,915 square meters of land C and its appurtenant thereto (hereinafter “instant real estate”) and was exempted from acquisition tax, etc. on the ground that the instant real estate was a business property acquired by a small or medium start-up start-up enterprise within four years from the date of establishment, on the ground that it was a business property acquired by the small or medium start-up enterprise, pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).

C. After that, on March 20, 2015, the Defendant conducted a local tax investigation on the Plaintiff, and on March 20, 2015, the Plaintiff notified the Plaintiff that the real estate acquired by a small or medium start-up enterprise for business is subject to reduction or exemption, or the real estate acquired by a small or medium start-up enterprise for business is engaged in the same type of business following the conversion into an individual business. As such, the Plaintiff constitutes the same type of business operated by A, and thus, the pertinent acquisition tax, etc. reduced or exempted shall be collected additionally. In addition, the Plaintiff notified the Plaintiff of the imposition of the tax amount of KRW 18,076,970, local education tax, KRW 90, KRW 1,120,00, KRW 5,119,170, KRW 444,430 (land).

Accordingly, on March 30, 2015, the plaintiff filed a request for pre-assessment review with the Gyeongnam Do governor, but the Gyeongnam Do governor was non-adopted on May 14, 2015.

E. On June 10, 2015, the Defendant: (a) acquisition tax of a building; (b) local education tax of KRW 18,294,980; (c) local education tax of KRW 977,340; and (d) special rural development tax of KRW 1,136,580; (c) acquisition tax of KRW 5,180,910; and (d) special rural development tax of KRW 4