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 April 26, 2007, the Plaintiff was designated as an executor of an industrial complex development project by the Ulsan Metropolitan City Mayor as follows.

1. Project operator: A plaintiff;

2. Business name: Construction works of a factory site A.

3. Business purposes: Manufacturing shipbuilding machinery and materials;

4. Location and size of the project execution area;

(a) Location: Ulsan-gu B00 won;

(b) Business area: 28,710 square meters;

B. On November 18, 2010, the Plaintiff obtained approval of the implementation plan from the Ulsan Metropolitan City Mayor to the project area of the A (PP) shipbuilding site development project, the project period of which is 7,498 square meters, and the period of business from November 1, 2010 to June 30, 2012.

On December 22, 2016, the Plaintiff: (a) changed the business area from the Ulsan Metropolitan City Mayor to 27,98 square meters at the beginning on December 22, 2016; and (b) obtained approval for the implementation plan to change the business area from November 2, 2010 to December 31, 2017.

(hereinafter referred to as "the project site of this case" shall be the factory site of Ulsan Nam-gu B.

The Plaintiff shall be deemed to have acquired the remainder payment date on November 17, 2014 pursuant to Article 20 of the Enforcement Decree of the Local Tax Act.

In acquiring a lot of 2,354 square meters in Ulsan-gu B (hereinafter “instant land”), the Defendant was subject to reduction or exemption of acquisition tax (i.e., acquisition tax) as an implementer of an industrial complex development project under Article 78(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014).

From 2015 to 2017, the Defendant regarded the instant land as land for which an industrial complex formation project is being implemented and imposed property tax at the tax rate under Article 111(1)1 (c) of the Local Tax Act by deeming it as land subject to separate taxation under Article 106(1)3 of the Local Tax Act (Provided, That the same shall not apply to the previous provision that was amended by Act No. 13637, Dec. 29, 2015; the same shall apply to the year 2016, Dec. 27, 2016); and 40/100 of the remainder as land subject to separate taxation under Article 111(1)1 (c) of the Local Tax Act by applying the tax rate under Article 11(1)1 (c) of the Local Tax Act.

(e) the defendant.