1. Acquisition tax of the Defendant on September 21, 2015, KRW 6,464,810, local education tax of the Plaintiff, KRW 369,410, and special rural development tax of the Plaintiff on September 21, 2015.

1. Details of the disposition;

A. B Housing reconstruction and rearrangement project association (hereinafter “instant association”) is a housing reconstruction and rearrangement project association established for the project to remove existing worn-out and inferior structures and build new structures (hereinafter “instant project”) on the unit C and one parcel in Ansan-si, Ansan-si.

The Plaintiff is a former member of the instant association.

B. On July 26, 2013, the Plaintiff concluded a sales contract with the instant association by setting forth the sales contract amounting to KRW 487,730,00 (29,528,000 (29,528,000) as the sales price for an apartment building consisting of a total of 695 households, which was newly constructed through the instant business (hereinafter “instant apartment building”).

C. On May 22, 2015, the Plaintiff entered into a sales contract with D to set the sales price of KRW 458 million with respect to the right to sell an apartment at issue (hereinafter “instant sales contract”), and agreed that KRW 40 million shall be paid on the date of the contract, and the intermediate payment of KRW 378 million shall be paid on June 25, 2015, and the remainder of KRW 378,000 shall be paid on July 10, 2015 (the remainder payment payment date at the time of entering into the contract was changed to July 10, 2015); however, the remainder payment date after entering into the contract was changed to July 10, 2015), and the Plaintiff received down down payment and intermediate payment from D on July 10, 2015 and succeeded to the membership’s status after receiving all remainder payment on July 10, 2015.

The New Apartment Construction Corporation was completed on June 11, 2015, and the instant association applied for authorization of completion of the instant project pursuant to Article 52(1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”) and Article 15(1) of the Enforcement Rule of the same Act on June 22, 2015, and obtained authorization of completion from the Defendant on July 10, 2015.

E. On September 2, 2015, the Plaintiff calculated acquisition tax of KRW 243,038,52 with the acquisition value of the apartment at issue to the Defendant as the tax base, and KRW 6,464,810, local education tax, and KRW 369,410, respectively.