On December 21, 2012, the acquisition tax of the Plaintiff on December 21, 2014, 4,568,479.

A. The Plaintiff’s acquisition of a factory and payment of acquisition tax 1) The Plaintiff is a corporation that has 20 or more factories across the country and engages in cement manufacturing and sales business, etc., which is a corporation, which is a Sungyang Co., Ltd. (hereinafter “Ssung”) on October 21, 201.

2) From the perspective of the Simcheon-si, the Simcheon-si and the Simcheon-si factory (hereinafter referred to as the “instant factory”).

(2) Around November 14, 201, the Plaintiff purchased KRW 107 billion (the total amount of KRW 81,341,095,00, KRW 6,580,00, KRW 580,233,000, and KRW 15,595,538,000, and the total amount of KRW 107,000,000, including land 20,000, KRW 5,580,000, and KRW 29,48,000, and KRW 15,59,517,000, etc.). Of the instant factories, the Plaintiff reported and paid the total amount of KRW 33,39,00,00,000, KRW 333,399,00,000 (hereinafter the above land combined) and KRW 10,517,00,000 (hereinafter referred to as “instant building site”).

B. The Defendant: (a) deemed that the Plaintiff’s acquisition of the instant factory site and building constitutes real estate following the establishment of a branch office in a large city as prescribed by Article 13(2)1 of the former Local Tax Act (amended by Act No. 12118, Dec. 26, 2013; hereinafter “Local Tax Act”); and (b) on December 21, 2012, the Defendant imposed acquisition tax, 4,579,580 won (including additional tax 1,082,15,10 won) and local education tax (including additional tax 1,082,15,110 won) and additional tax (including additional tax 146,704,520 won) calculated by deducting the tax amount already paid from the tax amount calculated by applying the heavy tax rate (8%) to the Plaintiff on December 21, 2012.

(hereinafter “instant disposition”). C.

On March 2013, the Plaintiff filed a petition for a trial with the Tax Tribunal, but the petition was dismissed on June 19, 2013.