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 engaged in the business of designing and manufacturing exhibition devices, etc. at the request of the buyer and installing them in a designated space.

B. On July 20, 2010, the Plaintiff was changed to a knowledge industry center upon the amendment of the Industrial Cluster Development and Factory Establishment Act (Act No. 10252, Apr. 2, 2010) on April 2, 2010. The apartment-type factory pursuant to the previous provisions at the time this Act enters into force shall be deemed a knowledge industry center under this Act. The Plaintiff acquired Seongdong-gu Seoul Metropolitan Government building B, C, and D (hereinafter “instant real estate”) and completed the registration of ownership transfer on the same day. The Plaintiff filed the instant real estate with the Seoul Metropolitan Government Ordinance on the Reduction and Exemption of Market Price (amended by Ordinance No. 5062, Jan. 1, 2011) (hereinafter “Ordinance”), and completed the registration of ownership transfer on the same day by reporting the exemption of acquisition tax and registration tax under Article 21(2) of the Addenda (amended by Ordinance No. 10252, Apr. 12, 2010; hereinafter “the Industrial Cluster Development and Factory Establishment Act”).

(C) The Defendant exempted the Plaintiff from the construction income. The Defendant: (a) deemed that most of the Plaintiff’s sales accrued from the construction income, and the Plaintiff used the instant real estate for any other purpose than its intended purpose; (b) imposed acquisition tax (including additional taxes) 24,162,040 won, registration tax (including additional taxes), 24,157,700 won, special rural development tax (including additional taxes), 22,416,190 won, and local education tax (including additional taxes), including 4,542,380 won, on January 13, 2016.

hereinafter referred to as "disposition of this case"

D. The Plaintiff appealed and filed a request for review with the Board of Audit and Inspection, and the Board of Audit and Inspection.