1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On November 2009, the Plaintiff entered into a contract for construction works for the construction of a newly built apartment unit of Songdo International City Business Complex (hereinafter “Scco Construction”) with the Simco Construction Co., Ltd. (hereinafter “Scco Construction”). On June 11, 2012, the Plaintiff completed the construction works for the construction of a newly built apartment unit of Songdo International City Business Complex (hereinafter “instant building”) on the 16-7, and 16-8 ground of Yeonsu-gu Incheon Yeonsudo-dong, Yeonsu-gu, Incheon.

B. On July 10, 2012, the Plaintiff filed a report on acquisition tax on the instant building with the amount of KRW 290,963,905,180 as the date of acquisition of the instant building as of June 11, 2012, including the total amount of principal paid or payable by the Plaintiff to the Defendant for Switzerland Construction as well as the interest accrued until June 11, 2012 as the interest accrued until June 11, 2012, including KRW 18,206,872,223 (hereinafter “interest interest”), and paid acquisition tax on the instant building as of July 31, 2012, and paid KRW 2,85,795,100 as acquisition tax, KRW 203,985,360, local education tax, KRW 163,18,290 as the tax base.

C. On April 19, 2013, the Plaintiff filed a request for correction with the Defendant for refund of KRW 152,427,930, acquisition tax on the instant building, special rural development tax, KRW 10,887,70,70, local education tax, and KRW 8,710,160, on the ground that the interest in arrears in the instant case constitutes the expenses paid to acquire the instant building on April 30, 2013, the Plaintiff rejected the Plaintiff’s request for correction on the ground that the interest in arrears in the instant case constitutes the expenses paid to acquire the instant building.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence Nos. 1 through 6, Eul’s evidence No. 1 (including each number), the purport of the entire pleadings.

2. Whether the instant disposition is lawful

A. In full view of the Plaintiff’s assertion as follows, Article 18(1) of the Enforcement Decree of the Local Tax Act provides that interest in arrears of this case.