1. The plaintiff's claim is dismissed.

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

Details of the disposition

On April 22, 2011, the Plaintiff, an agricultural company, acquired shares in 41,381/4,687 square meters in land B 4,687 square meters in land B 4,687 at the time of voluntary auction (Evidence A1) and on April 27, 2011, the Plaintiff, an agricultural company, filed an application for reduction or exemption of local tax with the Defendant pursuant to Article 11(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11138, Dec. 31, 201; hereinafter the same shall apply) in relation to the acquisition of shares in the forest.

(A) On April 28, 2011, the Defendant rendered a decision to reduce local tax reduction of KRW 23,838,60, and KRW 1,191,80, and KRW 2,383,600, which are equivalent to 50% of the local taxes related to the acquisition of shares in forest as above, and KRW 2,383,60, and KRW 2,600 (hereinafter collectively referred to as the “instant local tax”).

(A) On November 14, 2012, the forest land B with the wife population B 4,687 square meters was divided into 41,059 square meters (hereinafter “instant forest”) and one parcel on November 20, 2012, and the Plaintiff completed the registration of transfer of ownership on November 20, 2012, where the instant forest land was owned by the Plaintiff solely on the grounds of adjustment as to the division of common property.

On December 13, 2016, the Defendant notified the Plaintiff of the prior notice of imposition of acquisition tax that the Plaintiff would additionally collect KRW 46,766,690, the sum of the amount calculated by adding additional tax for additional tax on negligent return on local tax of this case and additional tax on additional tax on the ground that “the Plaintiff did not use the said forest for farming purposes until one year has elapsed since the date of acquisition of the forest

(A) On March 16, 2017, the Plaintiff filed a request for pre-assessment review with respect to the notice of the foregoing pre-assessment (Evidence 5). On April 12, 2017, the Defendant rendered a non-adopted decision with respect to the above pre-assessment review to the Plaintiff on April 12, 2017, and on April 20, 2017, the Plaintiff imposed a penalty surcharge for the amount of the instant local tax reduction and exemption stated in the following table on the additional tax for additional tax for additional tax on the principal tax of tax A.