1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On October 10, 2013, the Plaintiff acquired a detached house with a size of 344.74 square meters on the third floor above the ground level of the 1st floor in Yongsan-gu, Yongsan-gu, Yongsan-gu (hereinafter “instant house”), and paid acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) in an amount reduced or exempted pursuant to Article 40-2 of the Restriction of Special Local Taxation Act on the same day.

B. The instant housing constitutes a subject-matter of heavy taxation under Article 13(5) of the Local Tax Act, in excess of the total floor area of 331 square meters, but, on November 8, 2013, the Plaintiff, which was within 30 days from the date of acquisition, changed part of the underground floor (20.7 square meters; hereinafter “instant parking lot”) into the parking lot for the purpose of parking lot. As a result of the construction completion on November 27, 2013, the instant housing was excluded from the high-class housing subject to heavy taxation by reducing the total floor area of 323.96 square meters, excluding the parking lot.

C. After that, around May 2014, the Plaintiff: (a) constructed a new door of glass and a wooden stairs in the instant parking lot; and (b) changed the space without permission for any purpose other than a parking warehouse; (c) on July 21, 2014, the Defendant issued an order to reinstate the instant parking lot in accordance with Article 19-4 of the Parking Lot Act on the ground that the Plaintiff used the instant parking lot for any purpose other than a parking lot.

(hereinafter “instant corrective order”). D.

On September 5, 2014, the Defendant confirmed that the Plaintiff used the instant parking lot part without permission for the purpose of storage, etc. through a field investigation on the instant house, and that if the parking lot part is included in the total floor area, the instant housing constitutes a high-class house subject to heavy taxation.

Therefore, the Plaintiff paid the acquisition tax, etc. after the deadline, which remains after deducting the amount of tax already paid from the amount of tax calculated at the heavy tax rate applicable to the high-class house on the same day

E. The Plaintiff on January 2014