2. The plaintiff.

A. On December 13, 2015, the B Rebuilding Promotion Committee (hereinafter “the Committee”) newly constructed a total of 28 D apartment units, which are multi-family housing, on the ground by the Plaintiff, etc., on trust with the Plaintiff, etc. on three parcels (hereinafter “instant land”), and obtained approval for use on February 15, 2016, and reported and paid acquisition tax 2,381,240 won among the above apartment units (hereinafter “multi-family housing”) to the Defendant on February 19, 2016 (hereinafter “instant acquisition tax, etc.”) and completed registration of ownership transfer on March 21, 2016 with respect to the housing units to be leased to the State of Distinguished Services to the State under the Act on the Honorable Treatment of Persons of Distinguished Services to the State, the Plaintiff was entitled to the registration of ownership transfer from the Plaintiff on March 25, 2016, which was a public trust institution for the said housing units.

“On the ground that this case’s acquisition tax, etc. paid by the instant commission was claimed for rectification. The Defendant, on July 27, 2016, issued a request to the Plaintiff for rectification on the ground that “No real estate acquired by a loan under the Act on Persons of Distinguished Services to the State, which is subject to acquisition tax exemption under Article 29 of the Restriction of Special Local Taxation Act, does not constitute an acquisition without receiving the loan as of