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

가. 원고는 2011. 12. 8. 주식회사 윈윈(이하 ‘소외 회사’라 한다)의 본점소재지인 양산시 북정공단2길 53(북정동)을 본점소재지로 하여 법인설립등기를 마친 회사이다.

B. On February 8, 2012, following the resolution of the board of directors made on January 2, 2012, the Plaintiff was invested in kind by the non-party company in kind in the amount equivalent to KRW 4,116,289,000, such as class machinery and appliances for smugglinging and cutting off (hereinafter “instant assets invested in kind”).

C. On January 5, 2012, the Plaintiff purchased the instant real estate in the name of the Plaintiff for KRW 8 billion from the purchase price, and from February 24, 2012 to July 9, 2012, the Plaintiff completed the registration of ownership transfer regarding the instant real estate in the name of the Plaintiff, from February 24, 2012 to July 9, 2012.

From December 12, 2011 to July 9, 2012, the Plaintiff paid local taxes, such as acquisition tax and registration tax, to establish a corporation and purchase, etc. of real estate in this case, to the Defendant. The Plaintiff was entitled to refund KRW 527,93,580, including interest accrued due to erroneous or erroneous payment, from the Defendant on the ground that the Plaintiff is a small or medium start-up start-up enterprise, and was exempted from acquisition tax, etc. following the acquisition of assets.

E. On June 10, 2013, the Defendant confirmed on the Plaintiff’s June 10, 201 that “the instant asset invested in kind acquired by the Plaintiff exceeded 30% of the total value of the Plaintiff’s business property at the time of the commencement of the Plaintiff’s business, and succeeded to about 16 employees working in the non-party company (not less than 94% of the Plaintiff’s employees), and the Plaintiff does not constitute a small or medium start-up enterprise subject to Article 6 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Special Provision Act”).