1. The Defendant’s acquisition tax of April 10, 2015 4,096,005,530 won (including additional taxes) and special rural development tax of 409,600.

Basic Facts

On April 29, 2009, B entered into a sales contract for the main complex site (hereinafter “instant land”) with the Korea Land and Housing Corporation (hereinafter “LH Corporation”) and paid to LH Corporation KRW 11,025,94,594,000 (hereinafter “instant sales contract”) on the same day with the content that B purchased KRW 14,738 square meters of the main complex site within the CH development project area from LH Corporation (hereinafter “instant land”).

On October 28, 2009, the Plaintiff succeeded to the status of purchaser under the instant sales contract (Evidence 3), and on January 28, 2010, paid 45,610,376,000 won (the purchase price) out of the instant sales price to LH Corporation.

(A) The Plaintiff’s business loan agreement and trust contract agreement and the truster: New Bank of Korea and Han Bank of Korea: The lender of the above joint-time company and four financial institutions (hereinafter “the lender of this case”): D The Plaintiff and joint-sureties: on January 28, 2010, and six financial institutions, including New Bank of Korea (hereinafter “New Bank”); the Plaintiff entered into a loan agreement and loan agreement (hereinafter “the loan agreement of this case”) with respect to the construction and sale of the main complex building on the land of this case promoted by the Plaintiff with the loan limit of KRW 120 billion with respect to the construction of the main complex building on the land of this case (hereinafter “the instant project”).

On the same day, the Plaintiff is entrusted to the Korea Asset Trust Co., Ltd. (hereinafter referred to as the “Korea Asset Trust”) and the lender of this case, and the Plaintiff (trustee) is entrusted to the Korea Asset Trust (trustee) with the land of this case and the building to be constructed on the land of this case, and the above lender is the first priority beneficiary, and the management-type land trust Party A, which is the first priority beneficiary, hereinafter referred to as “the above lender.”