A. The Plaintiff, a special purpose company established under the Asset-Backed Securitization Act on August 24, 2010, acquired securitization assets in KRW 110.6 billion from the asset holder, including loan claims secured by Yangju-si, Yang Sung-dong and 272-3, and 10 parcels (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 instant real estate at the auction on July 6, 201 and paid in full on October 18 of the same year.

C. Around that time, the Plaintiff reported and paid the acquisition tax, local education tax, and special rural development tax, which are calculated by deducting 50/100 of the tax amount as the tax base from the acquisition tax amount of KRW 2,168,000 with respect to the instant real estate.

On April 5, 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) went into effect from January 1, 201; and (c) imposed acquisition tax on the Plaintiff on the real estate other than 272-3 and 9 parcels of the instant real estate, which was KRW 43,57,48,650, local education tax, special rural development tax, special rural development tax, KRW 2,68,90,150, and KRW 49,171,280, and on the same day, KRW 81,450, local education tax, KRW 7,530, KRW 50, KRW 4050, KRW 930,030,00 among the instant real estate.

(hereinafter referred to as the "disposition in this case" in total). [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 1 through 3 (including each number), 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 notice of tax payment of local taxes is to be paid.