1. Each acquisition tax (including each additional tax) and each of the acquisition tax (including each additional tax) listed in attached Table 1, as it was against the Plaintiff on June 11, 2013.

1. Details of the disposition;

A. The Plaintiff promoted the B business (hereinafter “instant business”), and the total of 82,519 square meters in the attached Table 2 list, which is the instant business site, falls under farmland and could not be acquired in the name of the same corporation as the Plaintiff under the Farmland Act.

B. Accordingly, from Jun. 2008 to Dec. 2, 2009, a sales contract for the instant land was concluded between the owner of the instant land under the name of the Plaintiff’s representative director, and around that time, the registration of ownership transfer (hereinafter “the first registration”) was made with respect to the instant land from the owner of the instant land on the ground of sale in D in the future. Since Jul. 2008 to Dec. 2, 2009, D filed a return on and paid KRW 107,474,070 in total of the acquisition tax and special rural development tax on the instant land from July 2008 to December 2009.

On January 15, 2010, the Plaintiff reported and paid the total amount of KRW 100,120,490,000 for acquisition tax and special rural development tax on the instant land.

On June 11, 2013, the Defendant: (a) deemed that the Plaintiff acquired the instant land from June 2008 to December 2009 by acquiring the first registration in D name; and (b) imposed an assessment and assessment on the Plaintiff on June 11, 2013, on the sum of KRW 165,630,880, and each special rural development tax (including each additional tax) on the instant land, including KRW 16,563,060.

(hereinafter referred to as the "disposition of this case"). 【No dispute exists, Gap evidence 1 to 9, Gap evidence 2, Gap evidence 3-1 to 9, Gap evidence 4, Eul evidence 1 and 2, and arguments.