A. B Co., Ltd. (hereinafter “instant company”) is a corporation established on January 17, 1980 for the purpose of passenger transport and passenger transport services.

C and D jointly accepted the instant company around 1989, and C, D, Plaintiff, and E were appointed as the representative director, director, director, and auditor of the instant company on May 20, 1989, and the Plaintiff was appointed as the representative director on January 29, 1996, but was reappointed on March 31, 200 after his retirement on May 20, 198.

The total number of shares issued by the instant company is 10,000 shares.

On January 1, 1996, 27 July 15, 1998, 100, 000, 000, 000, 000, 000, 000, 000, 000, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 10, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100, 200, 10, 100, 100, 200.

B. From November 15, 201 to November 15, 2011, the current shareholder change of the instant company is as follows.

C. The Defendant imposed acquisition tax on the Plaintiff on December 10, 201 pursuant to Articles 7(5), 10(4) and 15(2) of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013; hereinafter the same), on the ground that the Plaintiff acquired 50% (5,000 shares in the instant shares) and 4,000 shares in the name of E on November 15, 201.

(hereinafter “instant disposition”) D. D.