1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation established on November 28, 2017 for the purpose of housing construction, sale in lots, leasing business, etc. of national housing below the scale of national housing.

B. On April 19, 2018, the Plaintiff completed the registration of a rental business operator with each apartment house on the same parcel as the leased object. On July 30, 2018, the Plaintiff purchased the building of KRW 570 square meters and a 240 million building on the ground of D’s land and the 570 square meters of the building on the ground for lease for the purpose of newly constructing and leasing 90 households of urban-type residential housing below the scale of national housing on July 30, 2018.

C. On October 1, 2018, the Plaintiff was on October 1, 2018

After completing each registration of transfer of ownership under the name of the Plaintiff for each of the real estate stated in the paragraph, the Plaintiff shall notify the Defendant on the ground that the Plaintiff is a rental business operator prescribed in Article 31(

Acquisition tax on each land indicated in the port (hereinafter “instant land”) shall be reduced or exempted by filing an application for reduction or exemption of acquisition tax.

However, on June 12, 2019, the Defendant issued a prior notice of taxation on acquisition tax, etc. reduced or exempted on the instant land on the ground that “the Plaintiff did not register as a rental business entity within 60 days from the date of acquisition of real estate for the relevant lease,” and imposed on the Plaintiff a total of KRW 18,22,720 (including penalty tax due to a failure to report and delay) of acquisition tax on the said land, as indicated below, on August 4, 2019.

(hereinafter referred to as “instant disposition”). The tax item of the instant land No. 1 is KRW 6,702,930,100,105,010,16,800,000 education tax of KRW 564,210,210,00,00 KRW 1,414,780, and KRW 282,60,000, total of KRW 708,780,000,00 KRW 11,381,70,000,000 KRW 18,549,80,000.

E. Meanwhile, the Plaintiff did not construct a residential multi-household house on the instant land until now, and did not obtain a building permit or approval for a project plan.