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

Purport of claim and appeal

[Claim]

The plaintiff has withdrawn the preliminary claim in this court and appealed only for the part of the main claim (attached Form 1) (attached Form 2). Therefore, only the part of the claim seeking cancellation of the disposition imposing acquisition tax, etc. on the real estate under paragraph (2) shall be subject to the judgment of this court.

2. Details of the disposition;

A. On October 18, 201, the Plaintiff is a corporation incorporated for the purpose of the Acryry manufacturing business, etc. by making the Gwangju Mine District B as its principal place of business.

B. On June 13, 2014, the Plaintiff acquired the real estate listed in attached Form 1 / [Attachment 1] 2 (hereinafter “instant real estate”) on the ground of a successful bid in a voluntary auction procedure.

[1] 29/100 of the shares in Suss(229/100) are Co., Ltd. (hereinafter “Sussin company”).

(C) it acquired.

After acquiring the instant real estate, the Plaintiff, pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “former Restriction of Special Taxation Act”), filed an application for reduction or exemption of acquisition tax, etc. on business property acquired by a small or medium start-up enterprise within four years from the date of its establishment, and the Defendant decided to reduce or exempt acquisition tax, etc. on June 17, 2014.

After conducting a tax investigation with respect to the Plaintiff on December 29, 2014, the Defendant established the Plaintiff on June 11, 2015 at the same place as the non-party company, which is a related company, and changed the form of the non-party company into the same type of business without closing the non-party company, and thus, the Defendant has business relevance and continuity with the non-party company, which is an existing company, and thus, Article 6(6) of the former Restriction of