1. The Defendant’s disposition of imposing local taxes against the Plaintiff on October 11, 2013 (attached Form 1)

(a)Paragraph 1.

1. Details of the disposition;

A. (1) On September 21, 2005, the Plaintiff purchased from Maco Construction Co., Ltd., Maco Co., Ltd. the 39th 101 Dong 3902 (244.91m2, hereinafter “the apartment of this case”) of Songpa-gu Seoul. The Plaintiff paid the purchase price on January 15, 2009.

(2) On February 5, 2009, the Plaintiff reported and paid each acquisition tax, special rural development tax, registration tax, and local education tax by applying the acquisition tax rate under Article 112(1) of the former Local Tax Act (amended by Act No. 9576, Apr. 1, 2009; hereinafter “Local Tax Act”) and the registration tax reduction rate under Article 131(1)3(2), respectively, under Article 273-2, and thereafter completed the registration of ownership transfer for the apartment of this case.

B. (1) The Defendant imposed acquisition tax, etc. (1) on June 5, 2013 on the ground that the land size of 12.2 square meters (hereinafter “instant expansion”) connected to the living room of the instant apartment is used as a living room after extending the area without permission, and calculated the total area for exclusive use by including the area of the instant apartment in the exclusive area of the instant apartment on October 11, 2013 and calculating the area for exclusive use by 257.11 square meters (i.e., 244.91 square meters). Since the exclusive area of the instant apartment exceeds 245 square meters, the instant apartment constitutes a high-class house under Article 112(2)3 of the Local Tax Act and Article 84-3(3)4 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 21480, May 6, 2009; hereinafter “Enforcement Decree of the Local Tax Act”).

(2) On the ground that the apartment of this case constitutes a high-class house as above, the Defendant: ① acquisition tax calculated by applying the heavy taxation rate to the tax base of the apartment of this case; and the amount of special rural development tax already paid by the Plaintiff after deducting the acquisition tax and special rural development tax already paid by the Plaintiff (attached Form 1); as stated in paragraph (1) of the “local tax imposition disposition”, the acquisition tax amount of KRW 51,875,630, and additional tax for non-reporting KRW 7,547.