1. Revocation of the first instance judgment.

2. Acquisition tax assessed against the Plaintiff on March 9, 2016 at KRW 708,265,170.

The reasons to be stated in this part of the judgment of the court of first instance, with the exception that the relevant part of the grounds of the judgment of the court of first instance (from 2.4 to 3.10), among the grounds of the judgment of the court of first instance, is as follows:

2. Whether the disposition is legitimate;

A. Summary of the Plaintiff’s assertion

B. Inasmuch as the relevant Act and subordinate statutes are the same as the partial entry, the content of the 6th line set forth in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited. 2nd six pages 10 shall be added to “former lot number S.” The following details are as follows. 【The Plaintiff completed each business registration of food and beverage trading business and financial intermediary business on August 31, 2010 with the G office’s place of business as its place of business (hereinafter “the instant real estate”). See 2nd page 11 of the 2nd line “the site for parking lot” as “the site for parking lot (hereinafter “instant real estate”).

According to the relevant provisions and legal principles, Article 13(2)1 of the former Local Tax Act and Article 27(3) of the Enforcement Decree of the same Act, where a corporation is established or a branch or sub-office is established in a large city, or where real estate is acquired in a large city as the head office, main office, branch or sub-office of a corporation is transferred to a large city (including the acquisition of real estate after the establishment, establishment and transfer), the heavy taxation rate for acquisition tax shall apply. Real estate acquisition after the establishment of a corporation in a large city under Article 13(2)1 of the former Local Tax Act, the establishment of a branch or sub-branch, and the relocation of the head office, branch or sub-branch of a corporation into a large city shall include all real estate for business

Real estate registration of real estate and real estate registration of real estate after the foundation, main office, main office, branch or branch office is located in a large city and the establishment and transfer of the main office, main office, branch or branch office are subject to acquisition tax.