1. According to the Plaintiff’s amendment of the purport of the claim in the trial, the judgment of the first instance is modified as follows.

1. Details of the disposition;

A. The Plaintiff is a company established on February 27, 2007 for the purpose of manufacturing parts of the structure of a ship on the corporate register.

On March 5, 2007, the Plaintiff entered into a contract to purchase 3,320 square meters in total (hereinafter “instant land”) of five parcels, including the land in Newcheon-ri, 726-4, and the Plaintiff paid the remainder on March 30, 2007, and completed the registration of ownership transfer on April 17, 2007.

B. On April 23, 2007, the Defendant exempted the Plaintiff from acquisition tax, special rural development tax, registration tax, and local education tax on the instant land on the ground that the instant land is a business property acquired by a small or medium start-up start-up enterprise under the main text of Article 119(3) and the main text of Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same) within four years from the date of establishment to operate the relevant business

C. The Plaintiff newly constructed a building with a total floor area of 2,881.9 square meters on the instant land (hereinafter “instant building”) and obtained approval for use on June 1, 2010, and completed registration of ownership preservation on June 30, 2010.

The Defendant exempted the instant building from acquisition tax, special tax for rural development, registration tax, and local education tax, on the ground that the instant building is a business property acquired by a small or medium start-up enterprise within four years from the date of establishment in order to operate the relevant business.

E. On July 10, 2012, the Defendant conducted an on-site investigation on the instant land and building, and recognized that the Plaintiff did not use the instant land and building for the pertinent business within two years from the date of acquisition, and pursuant to the proviso to Article 119(3) of the former Restriction of Special Taxation Act and the proviso to Article 120(3) of the same Act, the acquisition tax of the instant land is KRW 29,913,620 on September 12, 2012; the registration tax is KRW 29,91,360 on the instant land; the special rural development tax is KRW 29,925,070; the local education tax is KRW 5,603,410 on the instant building; and the acquisition tax is KRW 29,913,620 on the instant building.