1. For the Plaintiff, acquisition tax of April 10, 201 by the head of Gwanak-gu in Seoul Special Metropolitan City, KRW 2,637,370, and local education tax.

1. Details of the disposition;

A. The Plaintiff is a real estate investment company established on April 23, 2013 pursuant to the Real Estate Investment Company Act for the purpose of acquiring, managing, disposing of, and leasing real estate.

On August 12, 2013, the Plaintiff entered into a contract for the purchase of B Apartment 221 Dong 1404 (hereinafter referred to as “the first house in this case”) with A, and completed the registration of ownership transfer for the first house in this case on September 2, 2013. On August 21, 2013, the Plaintiff entered into a contract for the purchase of C Apartment 102 Dong 1302 (hereinafter referred to as “second house in this case”) with A, and completed the registration of ownership transfer for the second house in this case on August 29, 2013.

B. The Plaintiff entered into a sales contract for the instant Nos. 1 and 2, and entered into a lease contract for each of the housing units to A and D, the seller for five years.

A and D moved into the instant 1 and 2 houses from September 2013 and resided in the process of paying monthly rent. Since November 16, 2014, A and D applied for the termination of the said lease contract to the Plaintiff on the ground of directors in each of the different regions on December 12, 2014, and accordingly, each of the above lease agreements was terminated.

C. In acquiring the instant houses Nos. 1 and 2, the Plaintiff was exempt from acquisition tax and local education tax pursuant to Article 34(4) and (5) of the Restriction of Special Local Taxation Act. The Defendants informed the Plaintiff to pay the acquisition tax and local education tax exempted on the ground that a ground for additional collection under the proviso to Article 34(4) of the Restriction of Special Local Taxation Act arises due to the termination of a lease contract for the instant houses Nos. 1 and 2. The Plaintiff paid acquisition tax and 2,637,370 won on December 29, 2014, and the local education tax and 263,730 won on the instant houses No. 1 and 263,730 won on January 19, 2015.

On March 6, 2015, the Plaintiff follows A and D directors, etc. who are lessees.