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 January 13, 2014, the Plaintiff acquired real estate and paid acquisition tax, etc. by auction. On the same day, the Plaintiff reported and paid acquisition tax of KRW 276,308,940, local education tax of KRW 27,630,890, special rural development tax of KRW 13,815,40, total of KRW 3175,275,270, and KRW 317,755,270, which is calculated by applying the tax rate under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) to the Defendant regarding the acquisition of the instant real estate.

B. On December 17, 2018, the Plaintiff’s request for correction and the Defendant’s refusal disposition: (a) filed a request for correction to the effect that the acquisition of the instant real estate by auction to the Defendant constitutes original acquisition; (b) the tax rate under Article 11(1)3 of the former Local Tax Act (28/1,000) should be applied; (c) however, the Defendant rejected the request to the effect that the acquisition by auction on February 13, 2019 should be deemed the acquisition by succession.

(hereinafter "the rejection disposition of this case"). [The grounds for recognition] The facts without dispute, Gap's 1 through 4, Eul's 1 and 2 (including the main numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The Plaintiff’s acquisition of real estate by auction procedure constitutes original acquisition, and thus, the acquisition tax rate under Article 11(1)3 of the former Local Tax Act ought to be applied.

Nevertheless, the rejection disposition of this case which rejected the plaintiff's request for correction by deeming the real estate acquisition by succession as the acquisition by succession is illegal and thus should be revoked.

(b) as shown in the attached Form of the relevant statutes;

C. Considering the following circumstances, it is reasonable to view that the Plaintiff’s acquisition of the instant real estate through auction constitutes acquisition by succession, not original acquisition, and thus, the instant refusal disposition is lawful.

1 Gu.