1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On May 2, 2014, the Plaintiff is an agricultural company established with the objective of agriculture, forestry, and fisheries special products, oriental medicine, morals, plant cultivation, plant cultivation, fruit trees, forest products, and group production of agricultural products, etc.

B. On July 17, 2014, the Plaintiff completed each registration of ownership transfer on the ground of the sale on June 30, 2014 with respect to the G farm site in Seocheon-gun, Seocheoncheon-gun, 3,124 square meters, 893 square meters for H farm site, 8,359 square meters for I forest land, 12,325 square meters for J forest, and 3,471 square meters for K forest land (hereinafter collectively referred to as “each of the instant land,” collectively, and the individual land is referred to as “land number”).

C. On July 15, 2014, the Plaintiff: (a) filed an application for reduction of or exemption from local taxes on the premise that the Plaintiff acquired each of the instant land to use in farming; (b) was exempted from acquisition tax, local education tax, and special rural development tax following the acquisition of each of the instant land pursuant to Article 11(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”).

On February 12, 2016, the Defendant collected acquisition tax of 218,843,140 won, local education tax of 15,850,350 won, and special rural development tax of 10,482,100 won (including additional tax) according to Article 178 of the former Restriction of Special Local Taxation Act on the ground that “the Plaintiff did not directly use it for the pertinent purpose until one year has elapsed from the date of acquisition of each of the instant land” and imposed a notice thereon on the Plaintiff.

(hereinafter referred to as "each of the dispositions of this case").

The Plaintiff dissatisfied with each of the instant dispositions and filed an objection on May 10, 2016, but was dismissed on June 20, 2016.

Accordingly, the Plaintiff filed a tax appeal on August 16, 2016, but the appeal was dismissed on March 30, 2017.

【Non-contentious facts, Gap evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 3 and 4, and the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion 1 husband and wife.