2. The claim for one asset trust against the Plaintiff.

A. On or before January 1, 2014, the date when the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter referred to as the "amended Act") amended as a company engaging in real estate trust business, banking business, etc. entered into a security trust agreement (transfer of the ownership of real estate, etc. to a trust company by the truster to secure his/her own performance, and the trust company shall manage the trust assets to maintain the security capacity of the trust assets for a certain period on behalf of the creditor who is the first beneficiary, and if there is any balance, the trust company shall liquidate the trust assets to the truster and return them to the truster; hereinafter referred to as the "trust assets of this case") and was entrusted with the trust assets of this case.

B. The Plaintiff U&A loan (hereinafter “Plaintiff U&A loan”) holds the right to preferential benefit under the instant trust agreement (the right to preferentially receive the principal and interest, etc. within the scope of the remaining amount obtained by subtracting the disposal cost, trust remuneration, etc., from the proceeds from the sale of trust assets from the proceeds of trust property) from the proceeds of the sale of trust property, and the claims of the senior right holder.

C. On September 3, 2014, pursuant to Article 107(1)3 of the amended Act, the main sentence of Article 1 and Article 17(1) of the Addenda (hereinafter collectively referred to as the “instant Addenda provisions”), the Defendant imposed each property tax on the instant trust property on the Plaintiff, a trustee of the instant trust property, as shown in attached Table 1, on September 3, 2014.

(hereinafter referred to as the "disposition in this case"). 【No dispute exists, Gap evidence Nos. 1-1 through 3, Gap evidence Nos. 2-1 through 3, and the purport of the whole pleadings.