1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. After completing the registration of incorporation as an agricultural corporation on April 11, 201, on October 18, 201, the Plaintiff acquired 1370 square meters prior to 1370 square meters prior to 5,706 square meters prior to 1370, and 1370-5 square meters prior to 3,510 square meters prior to 1370-5, as investment in kind (hereinafter “each of the instant lands”).

B. Upon reporting acquisition tax on each of the instant land on December 14, 2011, the Plaintiff filed an application for reduction or exemption of local tax pursuant to Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter the same) on the ground that each of the instant land constitutes real estate acquired by an agricultural corporation within two years from the date of registration of incorporation to use for farming. The Defendant accepted the said application and exempted the Plaintiff from acquisition tax, etc. on each of the instant land.

C. However, on September 12, 2013, the Defendant imposed the acquisition tax of 50,625,050, local education tax of 4,668,410, special rural development tax of 2,531,250, total amount of 57,824,710 (including additional tax) on the Plaintiff on the ground that the Plaintiff did not use each of the instant land for farming.

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an objection with the Governor of the Gyeonggi-do, but the said objection was dismissed on February 26, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the plaintiff acquired each of the lands of this case and continued to use them for farming. Thus, the defendant's disposition of this case is unlawful.

B. According to Articles 11(1) and 94 subparag. 1 of the former Restriction of Special Local Taxation Act, acquisition tax on real estate acquired by an agricultural corporation within two years from the date of registration of incorporation to use in farming shall be exempted until December 31, 2015, and it shall be directly used for the pertinent purpose without justifiable grounds until one year from the date of acquisition thereof.