1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On March 16, 2006, the Plaintiff: (a) was a corporation for real estate development projects, etc., established with the trade name “B,” and (b) was transferred by C from D and E, which was the Plaintiff’s shareholder on June 30, 2014, to KRW 50,000,000, as C acquired the entire Plaintiff’s issued stocks (10,000 shares) from D and E, which was the sole executive officer of C, as it changed to the current trade name on July 2, 2014.

(hereinafter referred to as “B”) b. the Plaintiff prior to the foregoing change.

On August 27, 2014, the Plaintiff acquired F. 2059 square meters (hereinafter “instant land”). On the same day, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax by applying the standard tax rate to the tax base based on the acquisition price of the instant land of KRW 14,500,000 on the same day.

(hereinafter referred to as “instant report”). C.

Considering that B constitutes a Dormant corporation under Article 27(1)6 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same shall apply), the Defendant: (a) applied the heavy taxation rate prescribed in Article 13(2)1 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) to KRW 93,170,103, such as the tax base for the instant return and fees related to the acquisition of the instant land omitted from the instant tax base; (b) acquisition tax, local education tax, special rural development tax, and special rural development tax, as well as additional tax thereon, on February 5, 2016.

(b) The assessment and collection of acquisition tax, local education tax, and special rural development tax, 587,453,60 won, and additional tax of 151,621,770 won, local education tax, 117,18,040 won, and additional tax of 18,516,360 won, special rural development tax, and 186,340 won, and additional tax of 29,460 won, which correspond to the difference between the acquisition tax, local education tax, and special rural development tax as stated

(hereinafter “instant disposition”) D.

The Plaintiff filed a tax appeal against the instant disposition, but the Tax Tribunal dismissed it on November 28, 2016.

[Reasons for Recognition] There is no dispute;