A. On February 25, 2008, the Plaintiff Korea Land Trust Co., Ltd. (hereinafter “Plaintiff Korea Land Trust”) entered into a real estate trust agreement (hereinafter “instant trust agreement”) under the Trust Act with respect to “A, C, building Nos. 801, 901, and 1001” and their respective site ownership shares (hereinafter “instant trust property”), and completed the trust registration with respect to the instant trust property.

B. The Plaintiff UPS Specialized Company is the first beneficiary under the instant trust agreement, established for the purpose of acquiring or transferring claims, security rights, and other property rights (a person entitled to receive the repayment of the principal and interest, etc. within the scope of the remaining amount obtained by subtracting the disposal cost, trust remuneration, etc. from the proceeds from the sale of trust property from the proceeds of 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 Local Tax Act”), the Defendant imposed property tax on the Plaintiff’s land trust, the trustee of the instant trust property for the year 2014, 8,117,310, local resource and facility tax, 4,989,69, 690, local education tax, 1,040, 680, 2014, 8, 307, 207, 407, 207, 405, 207, 407, 207, 407, 405, 907, 207, 407, 407, 907, 405, etc.

hereinafter referred to as "the case"

9.4.Written Disposition

(ii) [based on recognition] unsatisfy, Gap evidence 1, 2, Eul evidence 1 to 3 (if any, with a serial number), each entry, including a serial number.