A. On June 1, 2010, the Plaintiff, a special purpose company established pursuant to the Asset-Backed Securitization Act, acquired securitization assets in KRW 1,51.3 billion, including loans secured by the Plaintiff from the asset holder of Yongsan-gu, Yongsan-gu, Yongsan-gu, Busan-si, 1584 Taeyang-si, Seoyang-si, 1302 Dong 1604 (hereinafter “instant real estate”).

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and subsequently won the sales price on September 22, 201 after winning the instant real estate at the auction on September 22, 2011.

C. Around that time, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by reducing and exempting 50/100 of the tax amount as the tax base for acquisition tax of the instant real estate by 340,000,000.

On May 10, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act, which was amended by Act No. 10406, Dec. 27, 2010; (b) concluded that it was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the same Act; and (c) imposed acquisition tax amounting to KRW 9,239,160, local education tax amounting to KRW 85,910, and special rural development tax amounting to KRW 10,523,02

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) The details of the relevant statutes are as shown in the attached statutes;

B. According to the relevant legal principles and Articles 2(1)15 and 55(1) of the Framework Act on Local Taxes, and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice shall be imposed on the taxable year and items of the local tax to be paid, the provisions of the relevant laws and ordinances of the relevant local government, the taxpayer’s address and name, tax base amount, tax rate, amount of tax, deadline for payment, place of payment, and measures to be taken when