1. Acquisition tax on September 18, 2015 (including additional tax) and special tax for rural development, which Defendant Pyeongtaek-si Gun paid to the Plaintiff on September 18, 2015.

1. Details of the disposition;

A. On October 15, 2013, the Plaintiff entered into a contract for sale of state forest products with the Republic of Korea to purchase KRW 82,000,000 with the purchase price of KRW 7,739 (1,746.97 square meters of standing timber, 17.2 square meters of felling area) of state forest products on the ground B of Gangseo-gu, Gangwon-gun, Gangwon-gun, Gangwon-do, a state forest management office (hereinafter “contract for sale of Pyeongtaek-gun”).

(2) On September 18, 2015, on the ground that the Plaintiff did not pay acquisition tax even after having acquired standing timber as above, the head of Pyeongtaek-gu rendered a disposition of imposition of acquisition tax of KRW 2,264,180 (including additional tax) and special rural development tax of KRW 193,610 (including additional tax) on the Plaintiff on September 18, 2015.

B. Defendant 1’s disposition 1) On December 26, 2013 between the Republic of Korea and the Republic of Korea, the Plaintiff entered into a contract for the sale of state forest products with the content that the Plaintiff purchases KRW 45,700,000 (hereinafter “contract for the sale of state forest products”) of KRW 9,796 of state forest products (1,637 square meters of standing timber, 15.6 square meters of the size of felling, 15,70,000 on the ground of Dah-gun, Chungcheongnam-gun, Chungcheongnam-gun, a state forest (hereinafter “instant contract for the sale of state forest products”). The contract for the sale of Pyeongtaek-gun and its common name “each of the instant sales contracts” and the subject matter of each of the above sales contracts

(2) On September 1, 2015, Defendant Audio Gun imposed acquisition tax of KRW 1,243,770 (including additional taxes) and special rural development tax of KRW 106,090 (including additional taxes) upon the Plaintiff on September 1, 2015, on the ground that the Plaintiff had not paid acquisition tax even after having acquired standing timber as above, and on the ground that he/she had not paid it by paying it, Defendant Audio Gun imposed acquisition tax of KRW 1,243,70 (including additional taxes) and special rural development tax of KRW 1,243,70 (including additional taxes) on the ground that he/she had paid the remainder on January 13, 2014. While the lawsuit in this case was pending, he/she revoked it ex officio and on July 1, 2016, by specifying the tax rate and basis for calculation of each principal and additional