A. B (hereinafter “B”) is a corporation established on May 28, 199, with the purpose of housing construction business as its principal office No. 917 of the party branch office in Seongbuk-gu, Sungnam-si.

B. On October 11, 2006, the Plaintiff drafted a contract for the transfer and takeover of shares with the content of purchase of B shares of KRW 60 million from D, and on October 31, 2006, the Plaintiff completed the transfer of shares in the future of the Plaintiff (hereinafter “instant transfer of shares”) on October 31, 2006, and on October 11, 2006, the Plaintiff’s Cho Jong-man signed a contract for the transfer and takeover of shares with the content of purchase of B shares of KRW 30 million from F on October 11, 2006, and completed the transfer of shares on October 31, 2006.

(hereinafter referred to as "transfer of title 2". On May 28, 1999, a series of shareholders number 10: 30,000, 60, 200, 30, 200, 60, 200, 30, 200, 40, 200, 40, 100, 30, 100, 100, 30, 100, 100, 30, 100, 30, 60, 200, 20, 20, 200, 20, 20, 120, 40, 200, 20, 40, 20, 40, 200, 20, 40, 200, 20, 40, 200, 200, 30, 9, 197, 300.

(c)The changes in B’s shares are listed in the following table:

As a result of conducting a local tax investigation on B from December 16, 2010 to February 10, 201, the Defendant imposed acquisition tax, etc. on the Plaintiff on the following grounds: (a) on the ground that the oligopolistic shareholder B (79.67% compared to the total issued stocks) was not paid due to the acquisition of the total 9,000 shares of B on October 31, 2006 by E, who was a specially related party between the Plaintiff and the Plaintiff, as the early car, the Defendant did not pay acquisition tax, etc.; and (b) on March 18, 2011, the tax base was KRW 37,37,37,162,470 on the book value of the objects subject to acquisition tax owned by B as of the acquisition date of the instant case, and KRW 49,03,50,32,856,690 on the Plaintiff as the tax base.