1. Acquisition tax imposed on the Plaintiff on April 12, 2013 by the Defendant, 72,238,170 won, local education tax 7,223,810 won, and special rural development tax 3,611.

1. Details of the disposition;

A. On June 1, 2010, the Plaintiff acquired securitization assets, such as collateral bonds of a new bank from a new bank in KRW 1,51.3 billion, as a special purpose company established under the Asset-Backed Securitization Act, and on June 24, 2010, from the new bank, including collateral bonds of a new bank, in KRW 1,51.3 billion, the said securitization assets include loan claims secured by B and one parcel outside the Gyeongsan City (hereinafter “instant real estate”).

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure on the instant real estate, and was awarded a successful bid on September 28, 201, and paid the price on December 13, 201.

C. As to the acquisition of the instant real estate, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) to the Defendant, for which 50/100 of tax amount was reduced or exempted pursuant to Article 120(1)12 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”); and the amended Act on the same day (hereinafter “New Act”).

On April 12, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate does not fall under those subject to reduction or exemption of acquisition tax under the former Act; and (b) rendered a disposition imposing acquisition tax of KRW 72,238,170; (c) local education tax of KRW 7,223,810; and (d) special rural development tax of KRW 3,61,90 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 5 through 7, the purport of the whole pleadings

2. The legality of disposition.

A. The Plaintiff’s tax notice on the instant disposition (hereinafter “instant tax notice”) states only the tax base of acquisition tax, the local education tax and special agricultural and fishing villages tax are not indicated, and each tax item is not indicated, and each tax item is not indicated, and only the taxable object is “public auction of a lot of land building B and one parcel of land, 869.00 square meters, 5142.72 square meters,” and each parcel of land is indicated.