1. The plaintiff's claim is dismissed.

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

Basic Facts

On December 18, 2013, the Plaintiff is an agricultural partnership that completed the registration of incorporation for the purpose of the creation and operation of public facilities related to agriculture, livestock, fisheries, and forestry, forest, afforestation, forestation, joint seed and seedling purchase, seed and seedling development, etc.

On January 22, 2014, the Plaintiff was exempted from acquisition tax on December 18, 2013, on the grounds that the Plaintiff completed the registration of transfer of ownership on the grounds that he/she had been invested in kind by the representative director C on the ground that he/she had been invested in kind by the representative director C. 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”).

On the other hand, the Defendant rendered a disposition imposing acquisition tax of KRW 705,915,530, special rural development tax of KRW 14,839,280, local education tax of KRW 89,035,680, on the ground that the forest of this case is maintained in a natural forest condition through a business trip investigation on April 2, 2015, and that the forest of this case falls under “where the forest of this case is not used directly for the relevant purpose without justifiable grounds until one year after the date of acquisition thereof is not used for farming” under Article 178 subparag. 1 of the former Restriction of Special Local Taxation Act (hereinafter “instant disposition”).

[Grounds for recognition] In the absence of dispute, Gap evidence Nos. 1, 7, 13-2, and Eul evidence Nos. 13-1, and the purport of the entire pleadings, the plaintiff asserted the legitimacy of the disposition of this case as a whole, and the purport of the entire pleadings, and the plaintiff started farming by concluding a service contract with the fishery partnership corporation D on March 9, 2014 for the purpose of cultivating and selling mountain ginseng after December 18, 2013, which was invested in kind in the forest of this case, on March 26, 2014. The plaintiff directly used the forest of this case for the pertinent purpose.

The defendant is in the natural state of the forest of this case.