1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff was permitted to establish a medical corporation on March 20, 2012, and completed registration of incorporation of the medical corporation on March 26, 2012 with the establishment and operation of the medical corporation as its objective business.

B. On March 30, 2012, the Plaintiff acquired the instant land and buildings from the director B, a representative of the Plaintiff, with the contribution of the CJ 9,900 square meters and its ground (hereinafter “instant land and buildings”), and was exempted from the Defendant under Article 38(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same) on the ground that the instant land and buildings constitute “real estate acquired by a medical corporation to use directly for medical service.”

C. Since then, on October 7, 2013, the Defendant confirmed the fact that the instant land and buildings are left alone as a result of the fact-finding survey on real estate subject to acquisition tax reduction and exemption, and notified the Plaintiff of taxation on the grounds that “the Plaintiff did not directly use the instant land and buildings within one year from the date of acquisition without justifiable grounds,” pursuant to Article 94 subparag. 1 of the former Restriction of Special Local Taxation Act, the Defendant should cancel the previous decision of reduction and exemption and additionally

The Plaintiff filed a request for pre-assessment review with the Gyeonggi-do Governor on December 11, 2013, but the Gyeonggi-do Governor decided not to adopt the tax, and on December 26, 2013, the Defendant imposed acquisition tax of 208,535,540 won, local education tax of 15,063,350 won, special rural development tax of 10,042,230 won on the Plaintiff (hereinafter “instant disposition”).

E. The Plaintiff filed an appeal against the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s claim on May 15, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1-1, Gap evidence 1-2, Gap evidence 14-1, Eul evidence 1-2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1 of this case is the land of this case.