1. As to the plaintiff:

A. Each of the dispositions on the imposition of the attached list prepared by the head of Gangnam-gu Seoul Metropolitan Government.

1. Details of the disposition;

A. The Plaintiff is a corporation with the head office of Samsung-ro 511, 12 stories (Seoul Samsungdong, Alleydong), which conducts facility leasing business, installment financing business, etc. as its intended business.

B. The Plaintiff: (a) registered 644 units of an automobile for facility leasing acquired from 2010 to 2012 (hereinafter “instant leased vehicle”) as the location of the Plaintiff’s branch (hereinafter “instant leased vehicle”); (b) registered as the location of the 141, 141, 121, 33 (1), 121, and 3 (1, 3, 124 units in Seo-gu, Incheon, Seo-gu, Incheon as a local government having jurisdiction over the said place of use (hereinafter “Seoul-dong”); and (c) reported and paid each acquisition tax on the leased vehicle in the issue of Tae-si, Daegu North-gu, and Incheon, Seo-gu, which is a local government having jurisdiction over the said place of use.

Among the key lease vehicles, the details of payment of acquisition tax on the automobile for facility leasing acquired after January 1, 201 (hereinafter referred to as "lease vehicle of this case") by the Plaintiff is as shown in the attached Form, the details of payment of acquisition tax in the city, Daegu North-gu, and Incheon Seo-gu.

C. On September 10, 2012, the head of Gangnam-gu rendered a disposition imposing acquisition tax and additional tax on the key leased vehicles on the ground that “the Plaintiff’s respective branch offices in this case (hereinafter “branch offices in this case”) are false businesses with no physical and physical elements, and cannot be a place of use under the Automobile Management Act. Therefore, the place of payment of acquisition tax on the key leased vehicles is Seoul Special Metropolitan City where the Plaintiff’s main office is located, and the Plaintiff is obliged to pay acquisition tax on the key leased vehicles in Seoul Special Metropolitan City.”

On the other hand, the Plaintiff has already paid acquisition tax with respect to the Defendant Young-si market around September 28, 2012, on or around October 29, 2012 to the head of the North-gu Daegu Metropolitan City (hereinafter “the head of the North-gu North Korea Office”) and the head of the Seo-gu Incheon Metropolitan City (hereinafter “the head of the Defendant Incheon Metropolitan City”).