A. On or before January 1, 2014, the Plaintiff KF real estate trust company (hereinafter “Plaintiff KF real estate trust”) concluded each real estate trust agreement (hereinafter “instant trust agreement”) under the Trust Act with respect to land and buildings (hereinafter “instant trust agreement”) between Dong-dong, Dong-dong, Dong-dong, A, B, C, D, and E under the Local Tax Act (hereinafter “instant trust agreement”) before the enforcement date of the amended Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Act”) and completed the trust registration.

B. The Plaintiff U.S. Ethppppp (hereinafter “Plaintiff U.S. Ethpppppppppppp”) is a priority beneficiary under the instant trust agreement, which is a company established by the financial restructuring company for the purpose of selling and selling claims, such as loan claims, security rights incidental thereto, and other rights.

C. On July 10, 2014 or September 10, 2014, pursuant to Article 107(1)3 of the amended Act, the Defendant imposed each disposition on the Plaintiff KB real estate trust, which is the trustee of the instant trust property, on the attached list, including the property tax.

[Ground of recognition] Facts without dispute, Gap evidence 1-1 to 12, the purport of the whole pleadings

2. In light of the fact that the taxpayer liable to pay property tax on the plaintiffs' alleged trust property for about 20 years after the local tax law was newly established on December 27, 1993, and there was no change from the truster to the truster to the truster, the disposition of this case against the plaintiff's non-real estate trust, the trustee, by applying Article 107 (1) 3 of the amended Act to the trust property of this case, is contrary to the principle of trust protection.

3. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

4. Determination

A. The plaintiff.