1. Acquisition tax of the Defendant on December 12, 2016, KRW 9,056,150, and special rural development tax of the Plaintiff, KRW 905,610, and registration tax of KRW 4,528.

1. Details of the disposition;

A. On October 21, 2010, the Plaintiff completed the registration of transfer of ownership with respect to the Incheon B Apartment No. 38, 103 (hereinafter “instant real estate”). Under Article 272(5) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply), the Plaintiff was exempted from acquisition tax, special rural development tax, and registration tax pursuant to Article 272(5) of the former Local Tax Act on the premise that he/she would operate a childcare center on the instant real estate.

B. On July 31, 2008, the Plaintiff obtained authorization to change the location of the instant childcare center as the instant real estate on November 18, 2010. On June 12, 2012, the Plaintiff obtained authorization to change D as the Plaintiff’s husband’s representative, but the head of the facility was not changed.

C. On June 12, 2012, the Defendant: (a) deemed that the representative of the child care center of this case changed on June 12, 2012, it constitutes a case where the child care center directly used for the pertinent purpose is sold, donated, or used for other purposes for less than two years; (b) accordingly, on December 12, 2016, the Defendant imposed upon the Plaintiff an assessment and assessment (hereinafter “each of the instant dispositions”) of acquisition tax of KRW 9,056,160, special rural development tax of KRW 905,610, and registration tax of KRW 4,528,070, respectively.

The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 28, 2016, but was dismissed on March 20, 2017.

[Reasons for Recognition] Facts without dispute, Gap 1-5 (including virtual number), Eul 1-3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The requirements for additional collection under Article 178 subparag. 2 of the Restriction of Special Local Taxation Act may be applicable only to cases where the instant real estate is sold, donated, or used for any purpose other than a child care center, and the Plaintiff only changed the name of the representative of the child care center of this case into D on June 12, 2012 and continued to be a child care center.