1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On December 30, 201, ABA Group Co., Ltd. (hereinafter “AB Group”) newly constructed a multi-family housing (urban residential housing) with an exclusive area of 60 square meters or less in the site B in the Dolsan-si B (hereinafter “instant building”) and agreed to sell the instant building collectively to the Korea Land and Housing Corporation (hereinafter “LH Corporation”) (hereinafter “instant agreement”).

B. On February 29, 2012, the Plaintiff entered into a contract with the effect that the Plaintiff will succeed to the status of the prospective seller of the Ghana Group on the part of the Plaintiff, Evia Group, and LH on February 29, 2012, with the trade name of “C”.

C. On April 3, 2013, the Plaintiff built the instant building, and obtained approval for use from the Defendant, and around April 15, 2013, the Plaintiff reported and paid acquisition tax of KRW 57,708,000, totaling KRW 3,297,600, and KRW 61,005,60,00, based on acquisition value as the tax base for the instant building, around April 15, 2013.

On June 13, 2013, the Plaintiff sold the instant building to LH Corporation in lump sum at KRW 2,657,565,300. On June 14, 2013, LH Corporation completed the registration of ownership transfer on the instant building, and filed an application for exemption from acquisition tax pursuant to Article 32 of the former Restriction of Special Local Taxation Act (amended by Act No. 11999, Aug. 6, 2013; hereinafter the same).

E. On April 4, 2014, the Plaintiff built the instant building to sell it to the Defendant, and accordingly, filed a request for correction seeking refund of KRW 61,005,60,000, including acquisition tax paid as above on the ground that the instant building constitutes reduction of acquisition tax under Article 33(1) of the former Restriction of Special Local Taxation Act, but the Defendant rendered a disposition rejecting the said request for correction on April 21, 2014 (hereinafter “instant disposition”).

F. Accordingly, the Plaintiff was dissatisfied with the instant disposition and filed a request for review with the Board of Audit and Inspection on July 9, 2014, but on November 26, 2014.