A. On or before January 1, 2014, before the enforcement date of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”), the Plaintiff Korea Land Trust Co., Ltd. (hereinafter “Plaintiff Korea Land Trust”) entered into a real estate trust agreement (hereinafter “instant trust agreement”) with A as to the land and buildings in Dongjak-gu Seoul Metropolitan Government (hereinafter “instant trust property”) pursuant to the Trust Act, and completed the trust registration as to the instant trust property.

B. Plaintiff UBD No. 2 (hereinafter “Plaintiff UBD No. 2”) is the first beneficiary under the instant trust agreement (the beneficiary of the instant trust agreement within the scope of the remaining amount obtained by subtracting the disposal costs and trust remuneration, etc. from the proceeds of realizing trust assets, trust remuneration, etc. from the proceeds of realizing trust assets, and the claims of the senior right holder) established by the financial restructuring company for the purpose of selling and selling claims, such as loan claims, which are the debtor, and security rights incidental thereto.

C. Pursuant to Article 107(1)3 of the amended Act and the main sentence of Article 1, Article 17(1) of the Addenda, the Defendant imposed property tax on the Plaintiff’s land trust, the trustee of the instant trust property, KRW 9,029,680, KRW 5,056,620, KRW 8,445,280, local education tax, KRW 1,805,930, KRW 56,478, KRW 710, KRW 19,357,87,80, KRW 80, KRW 11,295,740, and KRW 740 on September 10, 2014, on July 10, 2014, the Defendant imposed property tax on the Plaintiff’s land trust, the trustee of the instant trust property.

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, Gap evidence Nos. 1, 2, and Eul evidence Nos. 1 and 2, and the purport of the whole pleadings

2. The person liable to pay the property tax on the plaintiffs' alleged trust property is the truster.