1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On April 6, 2011, the Plaintiff was a corporation incorporated with the business of manufacturing LDD parts, etc. as the objective business. The date of opening the business is April 7, 2011; the type of business is a real estate service business; the type of business is a real estate business; and the type is a type of business as the repair and maintenance of precise machinery parts and metal automation parts.

B. On June 10, 201, the Plaintiff acquired a factory building (a total of 12 buildings; hereinafter referred to as “each of the instant buildings”) with a total of 13,056.3 square meters in total (a total of 12 square meters; hereinafter referred to as “each of the instant buildings”) and a factory building with a total of 13,056.3 square meters in total (hereinafter referred to as “each of the instant buildings”) with a total of 13,000 square meters in 18,565,000,000 for the land of this case acquired in order to conduct the business of each of the Plaintiff on the grounds that the instant real estate acquired in total at KRW 4,565,00,000,000 from Dasung-gun-gun, Seoul Special Metropolitan City (hereinafter referred to as “each of the instant real estate”), and then acquired it to the Defendant under the Restriction of Special Taxation Act (amended by Act No. 12131, Jan. 14, 2013).

The acquisition tax was exempted because it was judged as a case.

C. Meanwhile, on January 5, 201, Samyang and Natural Co., Ltd. obtained approval from the Defendant for the establishment of a knowledge industry center under Article 28-2 of the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”) on part of each of the instant buildings. After acquiring each of the instant real estate, the Plaintiff, on July 15, 201, obtained approval for the alteration of the establishment of a knowledge industry center on the total floor area of 13,012.41 square meters from the Defendant, after obtaining approval for the alteration of the establishment of the knowledge industry center, he/she conducted remodeling and recruited occupant enterprises through the public announcement of the recruitment of the knowledge industry center.

The defendant is related to the plaintiff's rental income from the Board of Audit and Inspection on February 28, 2014.