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

A. The Southern Construction Co., Ltd., established for the purpose of civil engineering and construction work business, is currently undergoing rehabilitation procedures upon receipt of a decision to commence rehabilitation procedures on May 12, 201 by Gwangju District Court 2011hap12.

(hereinafter “Rehabilitation Construction Co., Ltd.”) b.

On April 30, 2009, the Southernnam Development Corporation, the operator of the joint innovation city development project in Gwangju Nam-gu, and the development of land in the project site in the above project site, have entered into an agreement to receive part of the construction cost as the land in the project site.

C. Under the above agreement, the Nam Young Construction entered into a land creation contract with the Jeonnam Development Corporation on May 6, 2009, with respect to the 2-2 sections and 2-3 sections within the said development project site (hereinafter the “instant construction contract”), and on the same day, from the Jeonnam Development Corporation on the same day, the land purchase contract (hereinafter the “instant sales contract”) with the content of purchasing 9,357 square meters in the same land as 9,357 square meters in the expected lot number H4-1 block site in the said project district among 25,290 square meters in the said project district.

As a result of the settlement of the area of land subject to sale on March 31, 2015 after the completion of the development project, 0.1 square meters has increased, and the parcel number and land register have become final and conclusive on July 7, 2015 as light 227-2 large 18,740.1 square meters (hereinafter “instant land”) in Naju-dong, and the registration of ownership transfer has been completed on August 20, 2015. < Amended by Act No. 13488, Aug. 20, 2015>

E. On July 22, 2015, Nam Young Construction filed a return after the due date of acquisition tax on the instant land. Accordingly, on August 7, 2015, the Defendant shall be deemed to have acquired 9,383 square meters of the actual time of acquisition of the instant land from Nam Young Construction on the date of payment of the remainder, on April 30, 2012, “9,357 square meters” as the payment date of the remainder, and on the remainder of 0.1 square meters of the settlement area, on April 30, 2015, the Defendant shall be deemed to have acquired respectively on the date of payment of the balance, and on the remainder Young Construction, the following purport is as follows.