A. On December 9, 2011, the Plaintiff acquired securitization assets in KRW 91.2 billion from the bank to a special purpose company established under the Asset-Backed Securitization Act; on December 29, 201, the Plaintiff acquired, from the bank, securitization assets including loan claims secured by the Incheon Seo-gu A and one parcel and its ground buildings (hereinafter “instant real estate”).

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure on the instant real estate, and won the instant real estate at a successful bid and paid in full on November 28, 2012.

C. As to the acquisition of the instant real estate, the Plaintiff reported and paid the acquisition tax, local education tax, and special rural development tax to the Defendant, the tax amount of 50/100 of which was reduced or exempted pursuant to Article 120(1)9 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).

On September 9, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate does not constitute subject to reduction or exemption of acquisition tax under the former Restriction of Special Taxation Act; and (b) issued a disposition imposing acquisition tax of KRW 50,024,750; (c) local education tax of KRW 4,602,40; and (d) agricultural special tax of KRW 2,101,160 (total amount of KRW 56,728,310) (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 through 3 (including branch numbers, hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s tax notice on the instant disposition (hereinafter “instant tax notice”) does not specify the subject of taxation, and the tax base and tax amount by parcel cannot be identified, and the basis for taxation of the special rural development tax, the local education tax, the tax base of the special rural development tax, and the tax rate of each item are not indicated, and the principal tax and additional tax cannot be identified separately.

In addition, prior notice of taxation prior to the disposition of this case is also difficult to identify the tax base and amount by parcel of the real estate.