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

A. On August 24, 2010, the Plaintiff is a company incorporated with its intended business, including the business of collecting and transporting waste storage batteries, the business of collecting and transporting non-ferrous metals, and the interim business of manufacturing and recycling nitroel, and the sales business.

B. On August 2, 2010, prior to the incorporation of the company, the Plaintiff leased the land and its ground and machinery and appliances listed in the attached Table 1, such as the land in the attached Table 788 square meters of land for Gwangju-gu C and its ground, and the machinery and appliances listed in the attached Table 2 (hereinafter referred to as the “instant real estate, etc.”) and started business from September 1, 2010.

C. After that, on June 20, 2013, the Plaintiff purchased the instant real estate, etc. from each Co., Ltd., Ltd. (hereinafter “Co., Ltd.”) at KRW 530 million and completed the registration of ownership transfer on August 6, 2013.

On August 2013, the Plaintiff filed an application for reduction or exemption of acquisition tax, local education tax, and special rural development tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “Special Taxation Act”) on the ground that the instant real estate, etc. constitutes a business property acquired to operate the Plaintiff as a small or medium start-up start-up enterprise, and the Defendant reduced or exempted the said acquisition tax, etc.

E. The Defendant conducted a local tax investigation on the Plaintiff from August 18, 2015 to August 24, 2015, and subsequently purchased the assets used in the business of the former business entity B, and on August 25, 2015, the Plaintiff purchased the assets used in the business of the former business entity B. The Plaintiff’s representative director D was the executive of the Plaintiff, and the investment executive of the Plaintiff who had a special relationship with the representative director E was registered as the representative director B after the closure of the business on June 26, 2009. In light of the fact that the Plaintiff received or purchased the assets used in the previous business of Article 6(6)1 of the former Special Assistance Act, and conducted the same type of business, the Plaintiff shall either start the business after closure or start the business.