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

A. On September 30, 201, the Plaintiff acquired ownership of 14 lots, including 40-1 square meters, from the Korea Railroad Corporation on September 30, 201 to promote the project, as a project financial investment company established to promote the project of the Yongsan-gu International Business District Development Project, the Plaintiff completed the repurchase registration made on September 29, 201, with the period of repurchase as of September 29, 201.

B. On September 30, 2011, the Plaintiff filed a return on acquisition tax on the said real estate with the Defendant, and filed a return on acquisition tax (73,361,853,958 won) on the ground that “real estate acquired by a project financial investment company by December 31, 2012” under Article 120(4)3 of the former Restriction of Special Taxation Act (amended by Act No. 111133, Dec. 31, 2011; hereinafter the same) constitutes “real estate acquired by December 31, 2012” with the Plaintiff, and filed an application for reduction or exemption of acquisition tax (73,361,853,958 won = tax base 1,834,046,348,956 won x 0.04 won after deducting the reduced or exempted tax amount.

C. After that, on April 13, 2015, the Plaintiff again completed the registration of ownership transfer to the Korea Railroad Corporation on the ground of repurchase on June 18, 2013 with respect to 1,288.3 square meters (hereinafter “instant land”) of 12 lots, including 32-3, Yongsan-gu, Seoul, which is part of the above purchased land.

On June 19, 2015, the Plaintiff completed the registration of ownership transfer for the reason of repurchase to the Korea Railroad Corporation, which is a seller, with respect to the instant land, on the ground that it constitutes “the sale of real estate accompanied by repurchase registration, which is redeemed by a seller during the repurchase period,” pursuant to Article 15(1)1 of the former Local Tax Act (wholly amended by Act No. 13427, Jul. 24, 2015; hereinafter the same) and thus, constitutes “the sale of real estate accompanied by repurchase registration, which is redeemed by the seller during the repurchase period,” the special tax rate under Article 15(1)1 of the former Local Tax Act is applied, and then the reduction of tax amount under Article 120(4)3 of the former Restriction of Special Taxation Act is to be applied, acquisition tax shall be refunded KRW 370,313,470.