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 December 16, 201 for the purpose of the health appliances manufacturing business, health appliances trading business, etc., and is located in Jung-gu, Busan.

The plaintiff's first trade name was D, but on September 15, 2015, the trade name was changed to A.

B. On September 18, 2014, the Plaintiff concluded a real estate sales contract to purchase 7,221 square meters of land for a factory and 2 parcels (hereinafter collectively collectively referred to as “instant real estate”) for KRW 2.3 billion in the Republic of Korea, the Plaintiff concluded a real estate sales contract.

(hereinafter “instant sales contract”). C.

After completing the registration of ownership transfer of the instant real estate on November 14, 2014, the Plaintiff reported and paid a total of KRW 116,380,000 to the Defendant with the instant acquisition tax, etc.

On November 20, 2014, the Plaintiff filed a claim for correction to the Defendant for refund of the acquisition tax, etc. already paid on the ground that the acquisition of the instant real estate constitutes a business property acquired by a small or medium start-up start-up enterprise subject to reduction of acquisition tax, etc. under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same).

E. As to this, the Defendant rendered a disposition rejecting correction on December 3, 2014 on the ground that the Plaintiff’s first operation of a manufacturing business to be a small or medium start-up start-up enterprise subject to Article 120(3) of the former Restriction of Special Taxation Act constituted “where it is difficult to deem that the Plaintiff first commencement of a new business, such as business expansion or addition of another type of business, etc.,” under Article 6(6)4 of the former Restriction of Special Taxation Act.

(F) (hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an objection with the Sejong-do Governor on January 7, 2015, but the Gyeong-nam Do governor dismissed the instant disposition on March 18, 2015.