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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On October 13, 200, the Plaintiff was a corporation established for the purpose of the development, manufacture, and distribution of the mobile communication system ( mobile meters) on October 13, 200, and operated the manufacture and sale business of mobile lighting instruments and the manufacture and sale business of LED lighting products by setting the location of its head office in Ansan-si B (the lot number address prior to the change to the road name address) and D (hereinafter “B building”) during the period from June 9, 2006 to June 9, 2016.
B. The Defendant: (a) the progress of the implementation of the development project and the sale of a site for industrial facilities on April 3, 2012; and (b) the Industrial Sites and Development Act (hereinafter “Industrial Sites Act”) on the scale of 255,333 square meters in the Gu G daywon in Ansan-si during the period of Ansan-si’s notification to the F.
(E) Pursuant to Article 7-2, “E” (hereinafter “instant industrial complex”).
(2) On October 4, 2012, the I Co., Ltd. (hereinafter “I”) as the implementer of the instant industrial complex development project announced the sale of sites for industrial facilities of 11,067 square meters in the instant industrial complex and sold the said land to others around that time.
C. On October 31, 2013, the Plaintiff received the sale of land corresponding to the parcel number J among the industrial complex of this case on or around October 31, 2013, the Plaintiff filed an application for non-taxation (reduction or exemption) of acquisition tax on the acquisition of land sold in lots as above with the head of the Gu (hereinafter “head of the Gu during the period”) during the Gyeyang-si period of November 11, 2013, and the head of the Gu on the same day pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 12175, Jan. 1, 2014) to the Plaintiff on the same day.