1. Acquisition tax assessed against the Plaintiff on December 30, 2013, KRW 118,540,80, and local education tax; KRW 11,014,080, which was assessed against the Plaintiff.

1. Details of the disposition;

A. B registered its business on August 23, 2005 with the trade name of “A”, “business type: Manufacturing, wholesale and retail: Items: PVC printing, PE film, scrap metal, and rain metal” and completed its business registration.

B. On July 16, 2010, B established the Plaintiff Company in Hysung City, and on the corporate register, the purpose of the Plaintiff Company’s incorporation is indicated as “printing and film manufacturing, packing paper manufacturing, PVsp film distribution and sale, AL film distribution and sale, pharmaceutical company, and special film manufacturing and sale, etc. used by the food company”.

C. On November 17, 201, the Plaintiff Company purchased from D, and completed the registration of ownership transfer under the Plaintiff Company’s name on December 19, 201, one parcel outside E and one factory building 1225.48 square meters (hereinafter collectively referred to as “instant real estate”), including the said land and building.

Plaintiff

On December 26, 2011, the company applied for reduction or exemption of acquisition tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 10907, Jul. 25, 2011; hereinafter the same) to the Defendant. On March 24, 2012, the Defendant decided reduction or exemption of local tax on the ground that the instant real estate constitutes business property acquired within four years by small or medium start-up start-up enterprises.

E. On December 30, 2013, the Defendant issued the disposition of imposition of acquisition tax of KRW 118,540,80, local education tax of KRW 11,014,080, and special tax for rural development tax of KRW 5,927,040 (including additional tax) on the ground that the real estate in this case falls under the same kind of business, and thus it is difficult to deem the Plaintiff to first commence a new business, such as the extension of business or addition of another type of business, etc.,” and thus, it cannot be deemed that the real estate in this case is a business property of the small and medium start-up enterprises.

F. The Plaintiff Company shall take the instant disposition.