A. On or before January 1, 2014, Plaintiff Asian Trust Co., Ltd. (hereinafter “Plaintiff Asian Trust”) entered into a real estate trust agreement (hereinafter “instant trust agreement”) under the Trust Act with respect to a company engaging in real estate trust business, etc., on ten parcels of land (hereinafter “instant trust agreement”), such as 300 houses, 101 Dongsan-gu, 1202, etc., and 338-25, U.S., Seoyang-gu, Seoyang-si, Seoyang-si, Seoyang-si, 1524, Goyang-si, 1524, Goyang-si, 1524, and completed the trust registration of the instant trust property.

B. The Plaintiff UPP Specialized Co., Ltd., or a limited liability company specialized in UPP-backed securitization is the company established for the purpose of acquiring or transferring claims, security rights, and other property rights. The first beneficiary of the instant trust property (the person entitled to receive preferential payment of the principal and interest, etc. within the scope of the remaining amount obtained by subtracting the disposal costs of trust affairs, trust remuneration, etc. from the proceeds of realizing trust property

C. Pursuant to Article 107(1)3 of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”) (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Act”), the Defendant imposed total property tax, etc. on the Plaintiff Asian Trust, the trustee of the instant trust property for the year 2014, totaling KRW 72,237,820, total property tax, etc. on the first term portion of the instant trust property for the year 2014, as indicated in attached Table 1, as of July 28, 2014; and imposed local education tax on the Plaintiff, the trustee of the instant trust property for the year 2014, including property tax, etc. for the second term portion of the housing as indicated in attached Table 2, as of September 17, 2014; 16,8200,303 local education tax for each year 19.

(hereinafter referred to as “each disposition of this case” in total, including the above property tax and the imposition disposition of local education tax, shall be deemed to have no dispute over the grounds for recognition, Gap’s evidence Nos. 1 through 3, and Eul.