1. The Defendant:

A. Acquisition tax imposed on Plaintiff A on January 6, 2015, KRW 3,306,060, and local education tax amounting to KRW 330,590, respectively.

1. Details of the disposition;

A. On August 4, 2011, Nonparty A, etc. purchased, from Nonparty E, etc., the Guro-gu Seoul Government and nine parcels of land (hereinafter “instant land”) in order to construct and sell urban-type residential housing and officetels.

B. On July 23, 2012, Liber Construction entered into a land trust agreement between the company, Co., Ltd. (hereinafter “Cocoin”) and Hyundai B&C Co., Ltd. (hereinafter “SP”) on the part of the company (hereinafter “instant new construction project”); the truster, cocoin as the trustee, and Hyundai B&C Co., Ltd. (hereinafter “NC”); and the trustee, and Hyundai B&C as the contractor (hereinafter “instant trust agreement”); and the outline of the instant trust agreement is as follows.

1. Project name: New construction of the Guro-gu Seoul Metropolitan Government Urban Living Complex;

2. Project site: The Guro-gu Seoul Metropolitan Government and nine parcels.

3. Site area: 1,129 square meters (341.52 square meters).

4. Specific-use area: General commercial area;

5. Scale: 2nd underground floor and 17th ground floor (total floor area: 8,386,33 square meters);

6. Structure: Iron concrete structure.

7. Use: Urban residential housing, officetels and neighborhood living facilities;

8.(a)

Truster's business: Guarantee of ownership in the instant land; cancellation of various rights that impose restrictions on the exercise of full ownership, such as limited rights and preservative measures by a third party; sharing of expenses, etc.

(b) Trustee's business: Conclusion of a land trust contract with trustor and underwriting of trust, etc.;

(c) Business of the contractor: Commencement and progress of construction works by contract for construction works, administrative affairs related to construction works, processing of civil petitions for construction works (including safety accidents) and bearing of expenses, etc. related thereto;

C. On September 11, 2012, Bio-construction changed the owner of the instant new construction project from bio-construction to Cococoin for the purpose of carrying out the instant new construction project.