All of the plaintiff's claims are dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. On January 29, 2014, the Plaintiff obtained approval from the Defendant for the housing construction project plan under the Housing Act (hereinafter “approval for the instant project plan”) and newly built a collective housing in Kimcheon-si B (hereinafter “instant collective housing”), and the date of approval for use is December 12, 2016.

B. On December 26, 2016, the Plaintiff filed a return on and paid acquisition tax, etc. totaling KRW 1,945,69,340, and KRW 15,696,080, including acquisition tax, to the Defendant, with the tax base of the apartment portion among the instant apartment units as KRW 73,036,762,763, and the tax base of the commercial building portion as KRW 496,711,832.

C. On February 1, 2019, the Defendant: (a) deemed that the Plaintiff filed a tax base of the instant multi-family housing omitted the school site charges of KRW 1,65,312,00 (the apartment part of KRW 1,654,062,972, the portion of the commercial building of KRW 11,249,028; hereinafter “instant school site charges”); and (b) added it to the tax base of acquisition tax to the acquisition tax; (c) KRW 54,762,30 for the apartment portion of the instant multi-family housing; (d) KRW 57,653,380 for the local education tax; and (e) KRW 413,80 for the commercial portion; and (e) imposition and collection of acquisition tax of KRW 21,830 for the local education tax; and (e) KRW 27,30 for the special rural development tax; and (c) KRW 462,960 for the commercial portion.

(hereinafter “instant disposition”) D.

Meanwhile, at the time of approving the instant project plan, the Defendant clearly stated that the instant multi-family housing was subject to school site charges, and imposed school site charges on the Plaintiff for the relevant sales portion in line with the sales performance of the instant multi-family housing. The charges imposed on the Plaintiff by July 2018 are KRW 175,528,000.

(The apartment house of this case refers to the method of sale after the pre-construction). 【Ground of recognition, the fact that there is no dispute, Gap No. 1 (including the provisional number, hereinafter the same shall apply), Eul No. 1, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion.