1. Acquisition tax imposed on the Plaintiff on July 3, 2015 by the Defendant, 95,357,420 won, local education tax 9,535,730 won, and special rural development tax 4.

1. Details of the disposition;

A. On August 20, 2014, the Plaintiff purchased 1,830,000,000 won and the remaining payment date of KRW 1,830,000 and KRW 1,830,000 on August 26, 2014, and concluded the instant sales contract with the purport that the Plaintiff shall substitute the Plaintiff’s payment of the purchase price for the acceptance of the obligations of loans to the Dog Agricultural Cooperatives, which is the mortgagee of the B.

B. A certified judicial scrivener D, who was delegated by the Plaintiff with the registration of the instant real estate and the reporting of acquisition tax, submitted to the Defendant a report on acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) related to the instant sales contract through E on August 22, 2014.

C. On July 3, 2015, the Defendant imposed acquisition tax of KRW 95,357,420, local education tax of KRW 9,535,730, and special rural development tax of KRW 4,767,860 on the Plaintiff, respectively.

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1, 2, 4, Gap evidence 5-1, 2, Eul evidence 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the instant sales contract was rescinded immediately after the conclusion of the contract.

Nevertheless, the instant disposition that imposed acquisition tax, etc. on the premise that the Plaintiff acquired the instant real estate is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. The phrase “de facto acquisition” under Article 7(2) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015) refers to a case where, in general, it does not meet the formal requirements for acquisition of ownership such as registration but meets the substantive requirements for acquisition of ownership such as the payment of purchase price. In the event that the purchaser of real estate takes over the obligation regarding the subject matter of sale and the purchaser has agreed to deduct the amount of the obligation from the purchase price, the time of actual acquisition may be the same as the payment of the remainder in general sale according to specific facts.