1. Among the instant lawsuit, acquisition tax, local education tax, and local education tax stated in attached Form 2, which the Defendant against the Plaintiff on October 26, 2018.

1. Details of the disposition;

A. On June 2, 2014, the Plaintiff purchased ownership of the land B and C (hereinafter “instant land”) and the land building 1,429.32 square meters from the auction procedure on June 2, 2014, as indicated in attached Table 3, and acquired ownership. In addition, acquisition tax, local education tax, and special rural development tax (hereinafter “acquisition tax, etc.”) totaling KRW 38,905,630, and ② on July 13, 2015, acquired two ownership of groundwater facilities on the above land, and paid a total of KRW 353,380, and ③ on March 24, 2016, the Plaintiff paid a total of KRW 63,318,820,00 on the above land, including acquisition tax, and paid a total of KRW 1,233.27 square meters on the above land, including KRW 63,318,820,429, Jul. 28, 2017; and filed a total of KRW 1650,7.

B. On October 19, 2018, the Plaintiff, based on Article 58-3(1)1 of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 13637, Dec. 29, 2015; hereinafter the same), stated the Defendant that the instant property constitutes a business property acquired by the Plaintiff within four years from the date of establishment. As such, the Plaintiff’s written request for rectification of acquisition tax, etc. on October 19, 2018 (Evidence No. 4) for reduction and exemption of acquisition tax, etc. on the acquisition tax, etc. initially returned and paid KRW 83,442,847, supra, constitutes a clerical error in the “83,442,847,” the sum of which constitutes “83,42,847,” which is the sum of acquisition tax, etc.

The claim for correction was filed for reduction and exemption.

C. However, on October 26, 2018, the Defendant rendered a disposition of refusal against the Plaintiff’s above claim (hereinafter “instant disposition”) for the following reasons.

Where a small or medium start-up enterprise intends to apply reduction or exemption, it shall be a small or medium enterprise established in an area other than the overconcentration control zone pursuant to Articles 6 and 120 of the Restriction of Special Taxation Act, which is a reduction provision

On February 10, 2014, the Plaintiff is the overconcentration control zone.