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 an individual entrepreneur who was engaged in the manufacturing business of power generation equipment (Pipe) with the trade name “B” on October 15, 2001.

B. On September 16, 201, the Plaintiff acquired the instant land 8,252.1 square meters (hereinafter referred to as “instant land”) in Haan-gun, Yannam-gun, Haan-gun, and newly built a building 2,642.5 square meters on the ground of the said land (hereinafter “instant building”) on April 3, 2012, and combined the said land and buildings (hereinafter “instant real estate”).

C. The Plaintiff was exempted from acquisition tax, etc. by the Defendant on the ground that the instant real estate constitutes real estate acquired by a person who intends to construct industrial buildings, etc. in an industrial complex pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013).

The Plaintiff acquired 12,500 shares (50%) from the said corporation as a comprehensive business transfer to D Co., Ltd. (hereinafter “instant corporation”) on August 31, 2012, including the instant real estate under a contract for business transfer and acquisition, and completed the instant registration of transfer on September 19, 2012 with respect to the instant building on September 19, 2012.

(hereinafter referred to as “transfer of business”). (e) Transfer of business in this case

On May 18, 2016, the Defendant issued a prior notice of taxation that acquisition tax, etc. shall be imposed on the Plaintiff pursuant to Article 78(5)2 of the former Restriction of Special Local Taxation Act on the ground that the Plaintiff sold the instant real estate without directly using it for the pertinent purpose for at least two years from the date of use

E. On June 22, 2016, the Plaintiff filed a request for pre-assessment review with the Gyeongnam-do Governor, but was non-adopted on July 14, 2016.

F. On August 5, 2016, the Defendant imposed acquisition tax of KRW 124,502,040, special rural development tax of KRW 9,904,090, and local education tax of KRW 3,652,590 on the Plaintiff.

(g) The Plaintiff filed an appeal with the Tax Tribunal on October 31, 2016, but on March 2017.