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

A. On November 1, 2013, the Plaintiff entered into a contract with C to purchase KRW 310,000,000 of the D Building 301 (hereinafter “instant shopping district”) from the Seoan-si (hereinafter “instant shopping district”) and completed the registration of ownership transfer on November 12, 2013.

B. On July 8, 2013, the instant commercial building was changed from the second class neighborhood living facilities (singinging room) to the amusement facilities (sing taverns). On July 11, 2013, the instant commercial building was reported as entertainment bar business (sing room) on the copy of the management ledger of business license for food service business (report).

C. The Plaintiff, a certified judicial scrivener, delegated the registration of ownership transfer, operation, and registration of the instant commercial building to the Defendant.

Accordingly, on November 12, 2013, the Defendant reported and paid KRW 21,93,220, including acquisition tax, by applying the tax rate under Paragraph 1, Paragraph 7 of the Local Tax Act to the tax base of KRW 478,113,960.

On February 21, 2014, the Yananan City confirmed the fact that the commercial building in this case was used as an entertainment drinking house, and notified the Plaintiff of the imposition of tax on KRW 50,506,410 (including additional tax), including acquisition tax, after deducting the already paid tax amount from the amount calculated by applying the heavy taxation rate under Article 13(5) of the Local Tax Act

E. On April 23, 2014, the Defendant paid KRW 9,076,120 to the Plaintiff.

F. The Plaintiff leased the instant commercial building to E, and from December 16, 2013, E runs an entertainment drinking house business with the trade name “F” in the instant commercial building from around December 16, 2013.

(f) The provisions of the Local Tax Act relating to the instant case are as follows:

(5) The amount of acquisition tax where real estate, etc. falling under any of the following subparagraphs is acquired shall be an amount calculated by applying the tax rates under Articles 11 and 12 plus 400/100 of the base rate for heavy taxation:

High-class recreation centers: Buildings and land attached thereto as determined by the Presidential Decree among buildings used for gambling places, amusement and tavern places, special bathing rooms or other similar purposes.

(b).