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 November 28, 2018, the Plaintiff newly constructed a 1st basement and 15th floor above the total floor area of 5794m20,000 square meters in Bupyeong-gu, Incheon, Bupyeong-gu, Incheon, and obtained approval for use from the Defendant (hereinafter “instant building”).

B. On the aggregate building register of the instant building, the purpose of each floor is ① stairs rooms, holess, communications rooms, machine rooms, parking lots, parking lots, parking liftss, ② Ground first floor is class 1 neighborhood living facilities (retail 1), stairs rooms, stairs rooms, holes, management rooms, landscaping, mechanical parking lots, parking liftss, ③ ground second to fifteen floors on each business facility (officetel).

C. On November 28, 2018, the Plaintiff reported and paid acquisition tax of KRW 187,058,80,000 calculated as the tax base with respect to the instant building, which is KRW 6,680,671,430, and special rural development tax of KRW 13,361,340, and total of KRW 10,689,070, and KRW 211,109,210 (hereinafter “acquisition tax, etc.”).

On January 23, 2019, the Plaintiff filed an application for rectification with the Defendant for refund of acquisition tax, etc. returned and paid, as above, on the ground that the instant building was constructed for lease by a rental business operator registered under Article 31(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 16041, Dec. 24, 2018; hereinafter the same).

E. On February 8, 2019, the Defendant rejected the Plaintiff’s request for correction on the ground that “In light of the provisions of the Restriction of Special Local Taxation Act and the Enforcement Decree of the Housing Act, officetels and apartment houses are clearly distinguishable from apartment houses, and apartment houses subject to reduction of acquisition tax under Article 31(1) of the Restriction of Special Local Taxation Act shall be deemed as multi-unit houses as of the time of construction of new buildings on which acquisition tax is imposed

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence 1, Gap evidence 2-1, Eul evidence 1, 2-2, Eul evidence 1 and 2, the purport of the whole pleadings.

2. The instant disposition is made.