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

The grounds for the claim of the Gu office and Gap.

A. The Plaintiff paid acquisition tax and local education tax (hereinafter “acquisition tax, etc.”) by acquiring each real estate (hereinafter “first real estate”, “second real estate”, and “each of the instant real estate”) as indicated in the following table as a juristic person with the business purpose of software development business, etc. and applying general tax rates.

Since the acquisition of each real estate of this case, the real estate of this case was managed as Sub-Section 4 (Real Estate 1) and Sub-Section 5 (Real Estate 2).

Acquisition tax, etc. (won) on the date of acquisition of taxable property (including acquisition tax, etc.) 1 in Dongjak-gu Seoul Metropolitan Government 317 square meters, and 3,413,60,000 square meters of buildings 98.68 square meters on March 3, 2017, 157,025,600 square meters of land C in Dongjak-gu Seoul Metropolitan Government 331 square meters of land, and 2,526,730,000 on March 31, 2017, and 2,529,580 square meters of buildings

B. From April 23, 2018 to April 27, 2018, the Defendant conducted the Seoul Special Metropolitan City Local Tax Guidance and Inspection. Since the Plaintiff directly manages each of the instant real estate as a boarding school, each of the instant real estate constitutes the Plaintiff’s branch, deeming that each of the instant real estate constitutes the Plaintiff’s branch constituted an additional collection of acquisition tax, etc. on each of the instant real estate as indicated in attached Form 1 pursuant to Article 13(2)1 of the Local Tax Act and Article 27(3) of the Enforcement Decree of the Local Tax Act (hereinafter “each of the instant dispositions”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 8 (if available, including branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 3, 8, and 9, the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff’s assertion of each of the instant real estate is merely operated as a public announcement source by leasing D and not the Plaintiff’s branch equipped with human and physical facilities.

(b) Attached Form 2 of the relevant statutes;

C. According to Article 27(3) of the Enforcement Decree of the Local Tax Act and Article 6 of the Enforcement Rule of the Local Tax Act, “the acquisition of real estate in a large city due to the establishment of a branch or a branch office of a corporation in a large city” with heavy acquisition tax.