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

A. On August 20, 2012, the Plaintiff Company concluded a sales contract with C Co., Ltd. to sell KRW 35,304 square meters (hereinafter “instant land”) in total at KRW 7,943,40,000 (hereinafter “instant sales contract”).

B. Since the instant land was determined as 10,185.7 square meters of G factory site in Ulsan-gun, Ulsan-gun and H factory site 24,768 square meters, and each registration of ownership transfer was completed on April 12, 2018 on the same day, and registration of ownership transfer was completed in the name of the I Co., Ltd. on the same day, and registration of ownership transfer was completed on January 31, 2019.

C. On November 27, 2014, C Co., Ltd. sent a notice of “the acquisition tax on real estate acquired in an industrial complex according to the amendment of the Restriction of Special Local Taxation Act” to a company scheduled to move into the E complex, including the Plaintiff Company, to be exempted until December 31, 2014, but is expected to be reduced by 50% until December 31, 2016, and it is possible to exempt acquisition tax if the total purchase price is paid by the end of the current year.”

Plaintiff

On January 27, 2015, the Company paid the sale price for the instant land in full in accordance with the guidance of C Co., Ltd., and reported the acquisition of the instant land to the head of U.S. head of U.S. on January 27, 2015. On the ground that the instant land constitutes “real estate acquired by a person who intends to construct industrial buildings, etc.” as prescribed by Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same), acquisition tax, local education

E. After doing an on-site investigation on the current status of the use of the instant land, the head of Ulsan-gu, the Defendant’s head of the Si/Gun, after doing so, has justifiable reasons under Article 78(5)1 of the former Restriction