1. The Defendant’s acquisition tax of 18,038,690 won as of March 8, 2017, local education tax of 1,518,960 won, and special rural development tax of 759.

1. Details of the disposition;

A. The Plaintiff is an educational foundation that establishes and operates a branch university and a branch university hospital.

B. On July 30, 2004, the Plaintiff acquired the ownership of the part of the building from the second to the sixth floor on the ground among the buildings with 1/2 shares of the 1322 Daegu-dong, Seo-gu, Daejeon-gu, Daejeon-gu, Daejeon-do, 132 and 887.5 square meters and the six floors above the above land (hereinafter “instant building”) and used it as the clinical Medical Center of the Gu University Hospital.

C. After the removal of the above building on May 21, 2013, the Plaintiff newly constructed medical facilities, such as a comprehensive examination center, faculty research center, and administrative support facility on the said land, and additionally acquired ownership of “Ground 101” (hereinafter “instant office”) and “Ground 102” on the first floor and “Ground 101 and 102” on the ground level, which are the remainder of the instant building, for the purpose of linking it with the main hall of the relevant branch university hospital.

On June 4, 2013, the Plaintiff revealed that the Plaintiff was planning to operate a business of installing a new medical facility, including the share of the above land and the share of the above land acquired as above to the Defendant, the first floor and the first underground floor, including the instant building, and applied for another tax reduction or exemption pursuant to Article 41(1) of the Restriction of Special Local Taxation Act. The Defendant accepted such application and exempted the acquisition tax

E. On November 14, 2016, the Defendant conducted a survey on the current status of the instant building on November 14, 2016, and did not use subparagraphs 101 and 102 on the ground of the said building for any purpose from the date of acquisition by the Plaintiff, and the ground No. 101 on the ground of the said building was “the extension of the main office of the Gu University Hospital (hereinafter referred to as “the extension of the main office”).”

I prepared a survey result report that it is used as the field office of construction works, and made a prior notice of taxation that the acquisition tax, etc. reduced or exempted for the plaintiff according to the survey result.

F. Accordingly, the Plaintiff on December 14, 2016.