After participating in the auction procedure of state forest products publicly notified by the Director of the Office of State Forest Administration, the Plaintiff entered into a contract to sell and purchase state forest products (hereinafter “each of the instant forest products”) with the following contents pursuant to Article 27(1) of the State Forest Administration and Management Act between the Republic of Korea and the State Forest Act (hereinafter “State Forest Act”), and paid the balance:

B. On July 31, 2015, the Defendants received a notice from Gyeonggi-do on “materials for Sale of State-owned Standing Timber”; and on the ground that the Plaintiff did not report and pay acquisition tax even after having acquired “standing timber” through each of the instant contracts, the Defendants notified the Plaintiff of the collection of acquisition tax and special rural development tax (including additional tax) as follows; each of the above tax notice shall be the respective tax amount of acquisition tax, special rural development tax, and additional tax.