1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On June 8, 2011, the Plaintiff acquired securitization assets from a special purpose company established under the Asset-Backed Securitization Act and from a national bank on December 29, 201, the Plaintiff acquired at KRW 1,13.9 billion, securitization assets, including loan claims secured by the 301-dong 3001, Dong 3001 (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 won the instant real estate at the auction on October 21, 201 and paid in full.

C. As to the acquisition of the instant real estate, the Plaintiff reported and paid the acquisition tax, local education tax, and special tax for rural development by reducing or exempting 50/100 of the tax amount 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”).

On May 9, 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; (b) rendered a disposition imposing acquisition tax of KRW 31,422,60; (c) local education tax of KRW 2,912,260; and (d) special rural development tax of KRW 3,142,260, respectively (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 to 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s tax notice on the instant disposition (hereinafter “instant tax notice”) merely states only the tax base for acquisition tax, and does not state the tax base for local education tax and special rural development tax, and does not specify the principal tax and additional tax separately.

In addition, the notice of the results of the tax investigation prior to the disposition of this case also does not stipulate the local education tax, the tax base of special rural development tax, the tax rate of each item, the principal tax and additional tax, and the calculation basis thereof, so the defect of the tax payment notice of this case cannot be cured.